Article 20 Students

Geldend

Documentgegevens:

Geldend vanaf 23-07-1992

Bronpublicatie:: 23-07-1992, Internet 1992, www.oecd.org (uitgifte: 23-07-1992, kamerstukken/regelingnummer: -)
Inwerkingtreding: 23-07-1992
Bronpublicatie inwerkingtreding:: 23-07-1992, Internet 1992, www.oecd.org (uitgifte: 23-07-1992, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht / Belastingverdragen

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.