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" 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... "
United States Congressional Serial Set - Page 14
1987
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Congressional Serial Set

1992 - 858 pages
...for the purpose of his fulltine education or training receives for the purpose of his neintenance, education, or training shall not be taxed in that State, provided that such payments arise from sources, or are remitted from, outside that State. 3. Payments other than compensation for personal...
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Multilateral Tax Treaties

Helmut Loukota, Albert J. Rädler, Josef Schuch, Franz Wassermeyer, Gerald Toifl, Christoph Urtz - 1998 - 266 pages
...another 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...taxed in that State, provided that such payments arise from sources outside that State. Article 21 OTHER INCOME 1. Items of income of a resident of a Contracting...
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Treaties and International Agreements Registered Or Filed and Recorded with ...

United Nations Staff - 2002 - 564 pages
...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...maintenance, education or training shall not be taxed in the first-mentioned State, provided that such payments are made to him from sources outside that State....
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Treaties and International Agreements Registered Or Filed and Recorded with ...

United Nations Staff - 2002 - 420 pages
...thé purpose of his éducation or training receives for thé purpose of his maintenance, éducation or training shall not be taxed in that State, provided that such payments anse from sources outside that State. Article 2l. Other Incarne Notwithstanding thé provisions of...
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International Taxation: U.S. Taxation of Foreign Persons and ..., Volume 1

Joseph Isenbergh - 2006 - 806 pages
...the purpose of his full-time education at an accredited educational institution, or for his full-time training, shall not be taxed in that State, provided that such payments arise outside that State, and are for the purpose of his maintenance, education or training.31 28Art. 16(2)(c) (compensation...
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Treaty Series Vol. 1947 , 1996

420 pages
...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...taxed in that State, provided that such payments arise from sources outside that State. Article 2l. OFFSHORE ACTIVITIES l . The provisions of this article...
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Treaty Series Volume 1858 - 1995 - I. Nos. 31608-31656

486 pages
...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...taxed in that State, provided that such payments arise from sources outside that State. Article 20. OTHER INCOME 1 . Items of income of a resident of a Contracting...
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Treaty Series Volume 1948 1996

460 pages
...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...taxed in that State, provided that such payments arise from sources outside that State. 2. An individual who is or was immediately before visiting a Contracting...
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Treaties and international agreements registered or filed and recorded with ...

436 pages
...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...taxed in that State, provided that such payments arise from sources outside that State. Article 2l. Other Income l . Items of income of a resident of a Contractmg...
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Treaty Series Volume 1965

536 pages
...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...taxed in that State, provided that such payments arise from sources outside that State. Article 21. OTHER INCOME 1. Items of income of a resident of a Contracting...
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