TMI BlogStudents and traineesX X X X Extracts X X X X X X X X Extracts X X X X ..... mary purpose of: (a) studying at a university or other accredited or recognised educational institution in that other Contracting State; or (b) securing training required to qualify him to practise a profession or a professional speciality; or (c) studying or doing research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary or educati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dividual have the benefit of paragraph 1 of this Article for more than 5 years. 3. An individual who is a resident of a Contracting State or was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State for a period not exceeding 12 months, as an employee of, or under contract with, a resident of the first-mentioned Contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in a programme sponsored by the Government of the other Contracting State, for the primary purpose of training, research or study, shall not be subject to tax by that other Contracting State in respect of payments made by the Government of the first-mentioned Contracting State for the purposes of his maintenance, training, research, or study.
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