{"component": "clause", "props": {"groups": [{"size": 1061, "snippet": "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.", "samples": [{"hash": "LxbhkLBbNp", "uri": "/contracts/LxbhkLBbNp#students", "label": "Convention for the Avoidance of Double Taxation", "score": 35.1640052795, "published": true}, {"hash": "13DNc83yQnZ", "uri": "/contracts/13DNc83yQnZ#students", "label": "Convention for the Elimination of Double Taxation", "score": 34.7092895508, "published": true}, {"hash": "8nA5V8DzqVx", "uri": "/contracts/8nA5V8DzqVx#students", "label": "Double Taxation Agreement", "score": 34.6448783875, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [15, 24]}, {"key": "contracting-state", "type": "definition", "offset": [92, 109]}, {"key": "other-contracting", "type": "definition", "offset": [128, 145]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [207, 225]}, {"key": "education-or-training", "type": "definition", "offset": [230, 251]}, {"key": "provided-that", "type": "definition", "offset": [353, 366]}, {"key": "arise-from", "type": "definition", "offset": [381, 391]}], "hash": "a6c57850a22575de1e2a6737e3203b00", "id": 1}, {"size": 135, "snippet": "Payments which a student who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his education receives for the purpose of his maintenance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party.", "samples": [{"hash": "gfHcRMzoMS2", "uri": "/contracts/gfHcRMzoMS2#students", "label": "Inland Revenue (Double Taxation Relief With Respect to Taxes on Income and Prevention of Tax Evasion and Avoidance) Order", "score": 35.6353187561, "published": true}, {"hash": "cBmudYA4kWK", "uri": "/contracts/cBmudYA4kWK#students", "label": "Agreement for the Avoidance of Double Taxation", "score": 32.7342338562, "published": true}, {"hash": "eaGdMdRmA2r", "uri": "/contracts/eaGdMdRmA2r#students", "label": "Double Taxation Agreement", "score": 31.3053283691, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [15, 24]}, {"key": "party-a", "type": "definition", "offset": [81, 88]}, {"key": "other-contracting", "type": "definition", "offset": [105, 122]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [184, 202]}, {"key": "provided-that", "type": "definition", "offset": [308, 321]}, {"key": "arise-from", "type": "definition", "offset": [336, 346]}], "hash": "982443d251d47c7b2f7969fa7cc7e328", "id": 2}, {"size": 78, "snippet": "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. The exemption provided by this Article shall apply to a business apprentice only for a period not exceeding one year from the date on which he first begins his training in that Contracting State.", "samples": [{"hash": "aWYhaLGOG6P", "uri": "/contracts/aWYhaLGOG6P#students", "label": "Agreement for the Elimination of Double Taxation", "score": 30.5972099304, "published": true}, {"hash": "aiOMs6Ds1rx", "uri": "/contracts/aiOMs6Ds1rx#students", "label": "Convention for the Elimination of Double Taxation", "score": 30.1783943176, "published": true}, {"hash": "3M6rSLqkYPO", "uri": "/contracts/3M6rSLqkYPO#students", "label": "Agreement for the Elimination of Double Taxation", "score": 30.0743732452, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [15, 24]}, {"key": "contracting-state", "type": "definition", "offset": [92, 109]}, {"key": "other-contracting", "type": "definition", "offset": [128, 145]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [219, 237]}, {"key": "education-or-training", "type": "definition", "offset": [242, 263]}, {"key": "provided-that", "type": "definition", "offset": [377, 390]}, {"key": "arise-from", "type": "definition", "offset": [405, 415]}, {"key": "the-exemption", "type": "clause", "offset": [456, 469]}, {"key": "this-article", "type": "definition", "offset": [482, 494]}, {"key": "one-year", "type": "definition", "offset": [564, 572]}], "hash": "1bf157972e06c837bbeee234931149c0", "id": 3}, {"size": 51, "snippet": "It is understood that the target class size is a ratio of one teacher per twelve (12) students. However, class size may go up to fourteen (14) with notification and approval to the LEA as long as the unique needs of the student are met, and the student continues to have educational benefit. In the event an NPS is unable to fill a vacant teaching position responsible for direct instruction to students, and the vacancy has direct impact on the CDE Certification of that school, the NPS shall develop a plan to ensure appropriate coverage of students by first utilizing existing certificated staff. The NPS and the LEA may agree to one 30 school day period per contract year where class size may be increased to ensure coverage by an appropriately credentialed teacher. Such an agreement shall be in writing and signed by both parties. This provision does not apply to an NPA. CONTRACTOR providing special education instruction for individuals with exceptional needs between the ages of three and five years, inclusive, shall also comply with the appropriate instructional adult to child ratios pursuant to California Education Code sections 56440 et seq.", "samples": [{"hash": "fvUkNi5aAY4", "uri": "/contracts/fvUkNi5aAY4#students", "label": "Master Contract for Nonpublic School and Agency Services", "score": 35.1455345154, "published": true}, {"hash": "7MK1eAy9vFh", "uri": "/contracts/7MK1eAy9vFh#students", "label": "Master Contract for Nonpublic, Nonsectarian School/Agency Services", "score": 35.1390991211, "published": true}, {"hash": "1C5QutWE9kL", "uri": "/contracts/1C5QutWE9kL#students", "label": "Master Contract for Nonpublic School/Agency Services", "score": 35.0999145508, "published": true}], "snippet_links": [{"key": "the-target", "type": "clause", "offset": [22, 32]}, {"key": "class-size", "type": "definition", "offset": [33, 43]}, {"key": "ratio-of", "type": "clause", "offset": [49, 57]}, {"key": "notification-and-approval", "type": "clause", "offset": [148, 173]}, {"key": "and-the-student", "type": "definition", "offset": [237, 252]}, {"key": "educational-benefit", "type": "clause", "offset": [271, 290]}, {"key": "in-the-event", "type": "clause", "offset": [292, 304]}, {"key": "teaching-position", "type": "definition", "offset": [339, 356]}, {"key": "responsible-for", "type": "clause", "offset": [357, 372]}, {"key": "direct-instruction", "type": "definition", "offset": [373, 391]}, {"key": "to-students", "type": "clause", "offset": [392, 403]}, {"key": "direct-impact", "type": "definition", "offset": [425, 438]}, {"key": "certification-of", "type": "clause", "offset": [450, 466]}, {"key": "to-ensure", "type": "clause", "offset": [509, 518]}, {"key": "coverage-of", "type": "clause", "offset": [531, 542]}, {"key": "certificated-staff", "type": "definition", "offset": [580, 598]}, {"key": "agree-to", "type": "clause", "offset": [624, 632]}, {"key": "day-period", "type": "definition", "offset": [647, 657]}, {"key": "contract-year", "type": "definition", "offset": [662, 675]}, {"key": "an-agreement", "type": "clause", "offset": [776, 788]}, {"key": "in-writing", "type": "clause", "offset": [798, 808]}, {"key": "signed-by-both-parties", "type": "clause", "offset": [813, 835]}, {"key": "special-education-instruction", "type": "clause", "offset": [899, 928]}, {"key": "individuals-with-exceptional-needs", "type": "definition", "offset": [933, 967]}, {"key": "five-years", "type": "definition", "offset": [998, 1008]}, {"key": "comply-with-the", "type": "clause", "offset": [1032, 1047]}, {"key": "education-code", "type": "clause", "offset": [1119, 1133]}], "hash": "d039055322566aead4a4e32c8b7285fb", "id": 4}, {"size": 47, "snippet": "(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.\n(2) Remuneration which a student or business apprentice who is or was formerly a resident of a Contracting State derives from an employment which he exercises in the 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 that other State if the employment is directly related to his studies or apprenticeship carried out in the first-mentioned State.", "samples": [{"hash": "9NtFNuIvdlC", "uri": "/contracts/9NtFNuIvdlC#students", "label": "Convention for the Avoidance of Double Taxation", "score": 30.0825862885, "published": true}, {"hash": "9qvZoIoOb28", "uri": "/contracts/9qvZoIoOb28#students", "label": "Double Taxation Agreement", "score": 30.0114078522, "published": true}, {"hash": "gfYNscJVqXr", "uri": "/contracts/gfYNscJVqXr#students", "label": "Convention for the Avoidance of Double Taxation", "score": 29.8061122894, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [19, 28]}, {"key": "contracting-state", "type": "definition", "offset": [96, 113]}, {"key": "other-contracting", "type": "definition", "offset": [132, 149]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [211, 229]}, {"key": "education-or-training", "type": "definition", "offset": [234, 255]}, {"key": "provided-that", "type": "definition", "offset": [357, 370]}, {"key": "arise-from", "type": "definition", "offset": [385, 395]}, {"key": "a-resident-of-a-contracting", "type": "clause", "offset": [503, 530]}, {"key": "in-the-aggregate", "type": "definition", "offset": [652, 668]}, {"key": "days-in", "type": "definition", "offset": [673, 680]}, {"key": "fiscal-year", "type": "definition", "offset": [685, 696]}, {"key": "other-state", "type": "definition", "offset": [734, 745]}, {"key": "the-employment", "type": "clause", "offset": [749, 763]}, {"key": "directly-related-to", "type": "definition", "offset": [767, 786]}], "hash": "f24a62220136eb13bdd019f4deaa7a74", "id": 5}, {"size": 46, "snippet": "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.", "samples": [{"hash": "bGyRd8ALgdY", "uri": "/contracts/bGyRd8ALgdY#students", "label": "International Tax Agreements", "score": 26.1704311371, "published": true}, {"hash": "jsMuhxBy6q3", "uri": "/contracts/jsMuhxBy6q3#students", "label": "Double Taxation Agreement", "score": 23.2655715942, "published": true}, {"hash": "8EiU8nup5XB", "uri": "/contracts/8EiU8nup5XB#students", "label": "Agreement for the Avoidance of Double Taxation", "score": 23.2655715942, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [6, 15]}, {"key": "contracting-states", "type": "definition", "offset": [49, 67]}, {"key": "other-contracting", "type": "definition", "offset": [136, 153]}, {"key": "temporarily-present", "type": "definition", "offset": [171, 190]}, {"key": "other-state", "type": "definition", "offset": [199, 210]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [218, 236]}, {"key": "payments-shall-be", "type": "clause", "offset": [363, 380]}], "hash": "50b4effe05793d5908bad099c796e9f0", "id": 6}, {"size": 38, "snippet": "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.\n2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice referred to in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting.", "samples": [{"hash": "9pOR50k1chc", "uri": "/contracts/9pOR50k1chc#students", "label": "Income and Capital Tax Treaty", "score": 23.8596858978, "published": true}, {"hash": "kEoWYNsnAxS", "uri": "/contracts/kEoWYNsnAxS#students", "label": "Convention for the Avoidance of Double Taxation", "score": 23.1300487518, "published": true}, {"hash": "c5K5WWZOFkW", "uri": "/contracts/c5K5WWZOFkW#students", "label": "Convention for the Avoidance of Double Taxation", "score": 23.1259403229, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [18, 27]}, {"key": "contracting-state", "type": "definition", "offset": [95, 112]}, {"key": "other-contracting", "type": "definition", "offset": [131, 148]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [210, 228]}, {"key": "education-or-training", "type": "definition", "offset": [233, 254]}, {"key": "provided-that", "type": "definition", "offset": [356, 369]}, {"key": "arise-from", "type": "definition", "offset": [384, 394]}, {"key": "in-respect-of", "type": "definition", "offset": [426, 439]}, {"key": "covered-by", "type": "definition", "offset": [498, 508]}, {"key": "paragraph-1", "type": "definition", "offset": [509, 520]}, {"key": "in-addition", "type": "clause", "offset": [589, 600]}, {"key": "available-to", "type": "definition", "offset": [714, 726]}, {"key": "the-contracting", "type": "clause", "offset": [740, 755]}], "hash": "f926c978ec97d74ad0581c0a40147c7d", "id": 7}, {"size": 37, "snippet": "1. Payments which a student or trainee or 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.\n2. Payments received by the student, trainee or 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 and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other State, provided the services are connected with education or training and are necessary for maintenance purposes.", "samples": [{"hash": "aDHdZw0P05I", "uri": "/contracts/aDHdZw0P05I#students", "label": "Convention for the Avoidance of Double Taxation", "score": 35.652885437, "published": true}, {"hash": "4VmkgW2iPPs", "uri": "/contracts/4VmkgW2iPPs#students", "label": "Convention for the Avoidance of Double Taxation", "score": 31.7742786407, "published": true}, {"hash": "hWvYduai8q0", "uri": "/contracts/hWvYduai8q0#students", "label": "Convention for the Avoidance of Double Taxation", "score": 30.5315132141, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [18, 27]}, {"key": "contracting-state", "type": "definition", "offset": [97, 114]}, {"key": "other-contracting", "type": "definition", "offset": [133, 150]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [212, 230]}, {"key": "education-or-training", "type": "definition", "offset": [235, 256]}, {"key": "provided-that", "type": "definition", "offset": [358, 371]}, {"key": "arise-from", "type": "definition", "offset": [386, 396]}, {"key": "by-the-student", "type": "clause", "offset": [446, 460]}, {"key": "services-performed", "type": "clause", "offset": [748, 766]}, {"key": "not-taxable", "type": "definition", "offset": [803, 814]}, {"key": "other-state", "type": "definition", "offset": [823, 834]}, {"key": "the-services", "type": "definition", "offset": [845, 857]}, {"key": "necessary-for", "type": "definition", "offset": [907, 920]}], "hash": "62c0af8e603c579f02e6f9086e8dcb4a", "id": 8}, {"size": 31, "snippet": "(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.\n(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.", "samples": [{"hash": "844UwmkcAXh", "uri": "/contracts/844UwmkcAXh#students", "label": "Double Taxation Agreement", "score": 27.5365581512, "published": true}, {"hash": "9fjQikRzDVm", "uri": "/contracts/9fjQikRzDVm#students", "label": "Double Taxation Agreement", "score": 19.0355854034, "published": true}, {"hash": "n7fZpmwQZk", "uri": "/contracts/n7fZpmwQZk#students", "label": "Double Taxation Agreement", "score": 19.0, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [19, 28]}, {"key": "contracting-state", "type": "definition", "offset": [96, 113]}, {"key": "other-contracting", "type": "definition", "offset": [132, 149]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [211, 229]}, {"key": "education-or-training", "type": "definition", "offset": [234, 255]}, {"key": "provided-that", "type": "definition", "offset": [357, 370]}, {"key": "arise-from", "type": "definition", "offset": [385, 395]}, {"key": "in-the-aggregate", "type": "definition", "offset": [697, 713]}, {"key": "days-in", "type": "definition", "offset": [718, 725]}, {"key": "fiscal-year", "type": "definition", "offset": [730, 741]}, {"key": "the-employment", "type": "clause", "offset": [803, 817]}, {"key": "directly-related-to", "type": "definition", "offset": [821, 840]}, {"key": "other-state", "type": "definition", "offset": [891, 902]}], "hash": "ed50cdf2cdbb05de539efede7a6fe857", "id": 9}, {"size": 25, "snippet": "A student or business apprentice who is present in a Contracting State solely for the purpose of that individual\u2019s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments arising from sources outside that first-mentioned State for the purposes of that individual\u2019s maintenance, education or training.", "samples": [{"hash": "lg2hDWGyVkI", "uri": "/contracts/lg2hDWGyVkI#students", "label": "Double Taxation Agreement", "score": 33.9641723633, "published": true}, {"hash": "eeEWtDsRJfg", "uri": "/contracts/eeEWtDsRJfg#students", "label": "Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income", "score": 33.4057502747, "published": true}, {"hash": "6maMq7dhE6W", "uri": "/contracts/6maMq7dhE6W#students", "label": "Agreement for the Avoidance of Double Taxation", "score": 27.7038135529, "published": true}], "snippet_links": [{"key": "a-student", "type": "clause", "offset": [0, 9]}, {"key": "contracting-state", "type": "definition", "offset": [53, 70]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [78, 96]}, {"key": "education-or-training", "type": "definition", "offset": [115, 136]}, {"key": "other-contracting", "type": "definition", "offset": [211, 228]}, {"key": "for-the-purposes-of", "type": "clause", "offset": [358, 377]}], "hash": "2ce2f6c485c698ba6b89b3ac5ffcbc2e", "id": 10}], "next_curs": "ClESS2oVc35sYXdpbnNpZGVyY29udHJhY3Rzci0LEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IhFzdHVkZW50cyMwMDAwMDAwYQyiAQJlbhgAIAA=", "clause": {"title": "Students", "children": [["", ""], ["dues-deduction", "Dues Deduction"], ["discipline", "Discipline"], ["academic-information", "Academic Information"], ["minimum-hours-of-work", "Minimum Hours of Work"]], "size": 3827, "parents": [["employment-policy", "EMPLOYMENT POLICY"], ["scope-of-the-convention", "Scope of the Convention"], ["recognition", "RECOGNITION"], ["miscellaneous", "Miscellaneous"], ["copyrights-and-other-ipr", "Copyrights and Other Ipr"]], "id": "students", "related": [["faculty", "Faculty", "Faculty"], ["outreach-and-education", "Outreach and Education", "Outreach and Education"], ["training-and-education", "Training and Education", "Training and Education"], ["dimensions-education", "Dimensions Education", "Dimensions Education"], ["volunteer-peer-assistants", "Volunteer Peer Assistants", "Volunteer Peer Assistants"]], "related_snippets": [], "updated": "2025-07-24T04:27:57+00:00", "also_ask": ["What key rights and obligations should be included to protect both students and the institution?", "How can the clause be tailored to address disciplinary procedures and due process for students?", "What are the most common legal pitfalls or ambiguities in student-related clauses?", "How do student clauses in this agreement compare to those in similar institutions or jurisdictions?", "What factors most influence a court\u2019s willingness to enforce student-related provisions?"], "drafting_tip": "Define 'Students' precisely to avoid ambiguity; specify eligibility criteria to ensure clarity; state rights and obligations to facilitate enforceability.", "explanation": "The 'Students' clause defines the rights, responsibilities, or conditions specifically applicable to students under the agreement. It typically outlines eligibility requirements, expected conduct, or the scope of services and resources available to students, such as access to educational materials or participation in certain programs. By clearly delineating what is expected of students and what they are entitled to, this clause helps ensure mutual understanding and sets clear boundaries, reducing the risk of disputes related to student status or obligations."}, "json": true, "cursor": ""}}