Common use of Students Clause in Contracts

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his education, receives payments from sources outside that other State for the purpose of his maintenance or education, those payments shall be exempt from tax in that other State.

Appears in 9 contracts

Sources: International Tax Agreements, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his or her education, receives payments from sources outside that other State for the purpose of his or her maintenance or education, those payments shall be exempt from tax in that other State.

Appears in 8 contracts

Sources: Agreement for the Avoidance of Double Taxation, International Tax Agreements, Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that the other State solely for the purpose of his educationeducation or training, receives payments from sources outside that the other State for the purpose of his maintenance maintenance, education or educationtraining, those payments shall be exempt from tax in that the other State.

Appears in 4 contracts

Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his educationthe education of the student, receives payments from sources outside that other State for the purpose of his maintenance or educationeducation of the student, those payments shall be exempt from tax in that other State.

Appears in 4 contracts

Sources: Agreement for the Avoidance of Double Taxation, International Tax Agreements, Double Taxation Agreement

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student's education, receives payments from sources outside that other State for the purpose of his the student's maintenance or education, those payments shall be exempt from tax in that other State.

Appears in 4 contracts

Sources: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student’s education, receives payments from sources outside that other State for the purpose of his the student’s maintenance or education, those payments shall be exempt from tax in that other State.

Appears in 4 contracts

Sources: Convention for the Avoidance of Double Taxation, International Tax Agreements, Convention for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student's education, receives payments from sources outside that other State for the purpose of his the student's maintenance or education, those payments shall be exempt from tax in that other State.

Appears in 3 contracts

Sources: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that the other State solely for the purpose of his education, receives payments from sources outside that the other State for the purpose of his maintenance or education, those payments shall be exempt from tax in that the other State.

Appears in 2 contracts

Sources: Convention for the Avoidance of Double Taxation, Tax Treaty

Students. Where a student, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his educationthe student's education for a period not exceeding seven years, receives payments from sources outside that other State for the purpose of his the student's maintenance or education, those payments shall be exempt from tax in that other State.

Appears in 2 contracts

Sources: Income Tax Agreement, Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his educationthe student's education or training, receives re- ceives payments from sources outside that other State for the purpose of his maintenance the student's maintenance, education or educationtraining, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student’s education, receives payments from sources outside that other State for the purpose of his the student’s maintenance or education, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Sources: International Tax Agreements

Students. Where a student, who is a resident of one of the Contracting States or who was a resident resi­ dent of that State immediately before visiting the other Contracting State and who is temporarily tem­ porarily present in that other State solely for the purpose of his education, receives payments pay­ ments from sources outside that other State for the purpose of his maintenance or educationeduca­ tion, , those payments shall be exempt from tax in that other State.. Article22

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and A student who is temporarily present in that other a Contracting State solely for the purpose of his educationthe student’s education and who is, receives payments from sources outside that or immediately before being so present was, a resident of the other State for the purpose of his maintenance or educationContracting State, those payments shall be exempt from tax in the first-mentioned State on payments received from sources outside that other Statefirst-mentioned State for the purposes of the student’s maintenance or education.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

Students. Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his educationeducation at a university, college, school or other similar educational institution, receives payments from sources outside that other State for the purpose of his maintenance or education, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Sources: Double Taxation Agreement

Students. Where a student, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his educationthe student's education or training, receives payments from sources outside that other State for the purpose of his maintenance the student's maintenance, education or educationtraining, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Sources: Income Tax Treaty