Common use of Students Clause in Contracts

Students. (1) Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the first-mentioned State if the employment is directly related to his studies or apprenticeship carried out in that other State.

Students. (1) Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that Contracting State. (2) Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State formerly a resident of the other a Contracting State derives from an employment which he exercises in the first-mentioned other Contracting State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the first-mentioned that other Contracting State if the employment is directly related to his studies or apprenticeship carried out in that other the first-mentioned Contracting State.

Students. (1) . Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the first-mentioned State if the employment is directly related to his studies or apprenticeship carried out in that other State.

Students. (1) . Payments which a student or business apprentice 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 their education or training receives for the purpose of his their maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State formerly a resident of the other a Contracting State derives from an employment which he the student or business apprentice exercises in the first-mentioned other Contracting State for a period or periods not exceeding in the aggregate 183 days in the fiscal income year concerned shall not be taxed in the first-mentioned that other State if the employment is directly related to his the individual’s studies or apprenticeship carried out in that other the first-mentioned State.

Students. (‌ 1) . Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the first-mentioned State if the employment is directly related to his studies or apprenticeship carried out in that other State.

Students. (1) . Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the first-mentioned State if the employment is directly related to his studies or apprenticeship carried out in that other the first- mentioned State.

Students. (1) . Payments which a student student, or business apprentice 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 or training training, receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding in the aggregate 183 days in the fiscal tax year concerned shall not be taxed in the first-mentioned State if the employment is directly related to his studies or apprenticeship carried out in that other the first mentioned State.

Students. (1) . Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the first-mentioned State if the employment is directly related to his studies or apprenticeship carried out in that other the firstmentioned State.

Students. (1) . Payments which a student student, trainee or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student student, trainee or business apprentice who is or was immediately before visiting a Contracting State formerly a resident of the other a Contracting State derives from an employment which he exercises in the first-mentioned other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned shall not be taxed in the first-mentioned that other State if the employment is directly related to his studies or apprenticeship carried out in that other the first-mentioned State.

Students. (1) . Payments which a student student, trainee or business apprentice 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 or training receives for the purpose of his maintenancemaintenace, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that Contracting State. (2) . Remuneration which a student student, trainee or business apprentice who is or was immediately before visiting a Contracting State formerly a resident of the other a Contracting State derives from an employment which he exercises in the first-mentioned other Contracting State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the first-mentioned that other Contracting State if the employment is directly related to his studies or apprenticeship carried out in that other State.apprenticeship

Students. (1) . Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that the first-mentioned State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student or business apprentice a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned a calendar year, in order to obtain practical experience related to his education or formation, shall not be taxed in the first-mentioned State if the employment is directly related to his studies or apprenticeship carried out in that other State.. Article 22

Students. (1) . Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. (2) . Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the first-mentioned State if the employment is directly related to his studies or apprenticeship carried out in that other the first-mentioned State.