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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.. Back to contents

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.