STUDENTS AND 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.
Appears in 20 contracts
STUDENTS AND APPRENTICES. 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.
Appears in 19 contracts
Samples: Agreement, Double Taxation Agreement, s3-ap-northeast-1.amazonaws.com
STUDENTS AND APPRENTICES. 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.
Appears in 6 contracts
Samples: Agreement, Taxation Avoidance Agreement, Agreement
STUDENTS AND APPRENTICES. (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.
Appears in 6 contracts
Samples: Agreement, Agreement, Taxation Avoidance Agreement
STUDENTS AND 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 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 State, provided that such payments arise from sources outside that State.
Appears in 5 contracts
Samples: Double Taxation Avoidance Agreement, Agreement, Agreement
STUDENTS AND 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 firstmentioned 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.
Appears in 4 contracts
Samples: Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement
STUDENTS AND APPRENTICES. 1. Payments which a student or student, business apprentice or trainee 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.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
STUDENTS AND APPRENTICES. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State 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.
Appears in 2 contracts
Samples: Agreement, Taxation Avoidance Agreement
STUDENTS AND 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.
Appears in 2 contracts
Samples: www.dfa.ie, www.revenue.ie
STUDENTS AND APPRENTICES. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State 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 are made to him from sources outside that State.
Appears in 2 contracts
Samples: Agreement, www.taxsutra.com
STUDENTS AND 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.State on:
Appears in 2 contracts
Samples: Agreement, Tax Agreement
STUDENTS AND APPRENTICES. Payments 1. Payment which a student of business or business technical 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.
Appears in 1 contract
Samples: www.incometaxindia.gov.in
STUDENTS AND APPRENTICES. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State 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 are made to him from sources outside that State.
Appears in 1 contract
Samples: Double Taxation Agreement
STUDENTS AND APPRENTICES. 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-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.
Appears in 1 contract
Samples: Double Taxation Agreement
STUDENTS AND APPRENTICES. Payments which a student or business 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.
Appears in 1 contract
Samples: Agreement
STUDENTS AND 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-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.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
STUDENTS AND 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 StateSlate, provided that such payments arise from sources outside that State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
STUDENTS AND APPRENTICES. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State Slate 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.
Appears in 1 contract
Samples: internationaltaxtreaty.com
STUDENTS AND APPRENTICES. Payments which a student or business an 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-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.
Appears in 1 contract
Samples: www.gov.il
STUDENTS AND 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-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.
Appears in 1 contract
Samples: oca-offshore.com
STUDENTS AND APPRENTICES. 1. Payments which a student or business apprentice 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.
Appears in 1 contract
Samples: www.riigiteataja.ee
STUDENTS AND APPRENTICES. Payments which a student or a 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-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 out side that State.
Appears in 1 contract
Samples: www.dinamiki.com
STUDENTS AND APPRENTICES. Payments 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 training, shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
STUDENTS AND APPRENTICES. 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-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 payment arise from sources outside that State.
Appears in 1 contract
Samples: www.gov.si
