STUDENTS AND TRAINEES. A student, apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training: (a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training; (b) grants, scholarships or awards supplied by the Government, or a scientific, educational or cultural organization.
Appears in 6 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 6 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 4 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education, training shall be exempt from tax in that first-mentioned Contracting State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived received from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 3 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization; and
(c) income derived from personal services in connection with his education or training performed in that Contracting State.
Appears in 3 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or trainingtraining :
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization.; and
(c) income derived from personal services performed in that Contracting State. Government Notices 1994 821
Appears in 2 contracts
Sources: Double Taxation Agreement, Double Taxation Agreement
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;; and
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural organizationother tax-exempt organisation.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural organizationother tax-exempt organisation.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that the first-mentioned Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the GovernmentGovernment of the first-mentioned Contracting State, or a scientificScientific, educational educational, cultural or cultural other tax-exempt organization; and
(c) income derived from personal services performed in the first-mentioned Contracting State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational or cultural organization.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, apprentice student or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization.
Appears in 2 contracts
Sources: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, training shall be exempt from tax within a period of five years from the date of his first arrival in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-first- mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 1 contract
Sources: Double Taxation Agreement
STUDENTS AND TRAINEES. 1. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training::
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, grants scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization: and
(c) income derived from personal services performed in that Contracting State.
Appears in 1 contract
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-first- mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax- exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 1 contract
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:;
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural organizationother tax- exempt organization ; and
(c) income derived from personal services in connection with his education or training performed in that Contracting State.
Appears in 1 contract
Sources: Tax Agreement
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education, education [or] training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from form sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;; and
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State in accordance with the laws of that State.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
STUDENTS AND TRAINEES. A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-first- mentioned State solely for the purpose of his education, education or training shall be exempt from tax within a period of five years from the date of his first arrival in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational educational, cultural or cultural other tax- exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 1 contract
Sources: Income Tax Agreement