STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his 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 received from outside that first-mentioned State for the purposes of his maintenance, education or training.
STUDENTS AND BUSINESS APPRENTICES. 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.
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly a resident of a Contracting State and who is present in the other 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 other State, provided that such payments are made to him from sources outside that other State.
STUDENTS AND BUSINESS APPRENTICES. A student, apprentice or business trainee who is present in a Contracting State solely for the purpose of the student, apprentice or business trainee’s 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 received from outside that first- mentioned State for the purposes of the student, apprentice or business trainee’s maintenance, education or training.
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting Party solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other Contracting Party, shall be exempt from tax in the first-mentioned Party on payments arising from sources outside that first-mentioned Party for the purposes of his maintenance, education or training.
STUDENTS AND BUSINESS APPRENTICES. An individual who is a resident in a Contracting State and is temporarily present in the other Contracting State solely:
STUDENTS AND BUSINESS APPRENTICES. 1. A resident of a Contracting State who is present in the other Contracting State exclusively:
STUDENTS AND BUSINESS APPRENTICES. Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
STUDENTS AND BUSINESS APPRENTICES. Payments which a student or business apprentice who is or was immediately before visiting a Party a resident of the other Party and who is present in the first-mentioned Party 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 Party, provided that such payments arise from sources outside that Party. Note 22: There have been no changes to this Article as the MLI has no impact on it.
STUDENTS AND BUSINESS APPRENTICES. Payments made to a 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 obtaining his education or training-which are intended for his maintenance, education and professional training, shall not be taxed in the first-mentioned State, provided that such payments arise from sources outside that State.
