Treaty Series Recueil des Traitds - United Nations Treaty Collection
Share Embed Flag
Download ePaper

Treaty Series Recueil des Traitds - United Nations Treaty Collection

Treaty Series Recueil des Traitds - United Nations Treaty Collection Treaty Series Recueil des Traitds - United Nations Treaty Collection

treaties.un.org
from treaties.un.org More from this publisher
07.10.2013 Views

266 United Nations - Treaty Series 1967 (2) Paragraph (I) of this Article shall not apply where there is an agreement between the Government of the territory visited, and either (a) the Government of the other territory, or (b) the visiting professor or teacher, which provides for the teaching services in the territory visited, of that professor or teacher, Article 19 (I) An individual who is a resident of one of the territories immediately before his visit to the other territory and who is temporarily present in the other territory for the primary purpose of: (a) studying in the other territory at a university or other full time educational institution, (b) training required to qualify him to practise a profession or a professional specialty, or (c) studying as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary or educational organization, shall be exempt from tax by that other territory with respect to: (i) gifts from abroad for the purposes of his maintenance, education, study or training, (ii) the grant, allowance, or award, and (iii) remuneration from employment in that other territory provided that the remuneration constitutes earnings reasonably necessary for his maintenance and education. (2) The benefits under paragraph (1) of this Article shall only extend for such period of time as may be reasonably or customarily required to effectuate the purpose of the visit, but in no event shall any individual have the benefits of that paragraph for more than five taxable years. (3) An individual who is, or was immediately before visiting one of the territories, a resident of the other territory, and who is present in the firstmentioned territory as a recipient of a grant, allowance or award for the primary purposes of research to be carried out in a period which does not exceed two years from a governmental, religious, charitable, scientific, literary or educational organization established in that other territory, shall not be taxed in that first-mentioned territory in respect of that grant, allowance or award. No. 8766

1967 Nations Unies - Recueil des Traitds 267 2. Les dispositions du paragraphe I du pr6sent article ne s'appliquent pas lorsqu'il existe entre le gouvernement du territoire oi l'intfress6 s~journe et : a) Le gouvernement de l'autre territoire; b) Ou le professeur ou l'instituteur en question; un accord particulier pr~voyant que le professeur ou l'instituteur en question enseignera dans le territoire ofi il s6journe temporairement. Article 19 1. Toute personne physique qui est r~sidente de Fun des territoires au moment oii elle se rend dans l'autre territoire et qui sjourne temporairement dans cet autre territoire, essentiellement : a) En vue d'y 6tudier i plein temps dans une universit6 ou dans un autre 6tablissement d'enseignement ; b) En vue d'y acqu~rir une formation qui lui permette d'exercer une profession ou une activit6 professionnelle sp~cialis~e ; c) Ou en tant que b~n~ficiaire d'une bourse, d'une subvention ou d'une allocation qui lui est vers~e par une institution gouvernementale, religieuse, charitable, scientifique, litt6raire ou 6ducative ; est exon~r~e d'imp6t dans cet autre territoire en ce qui concerne: i) Les sommes qu'elle regoit de l'6tranger en vue de son entretien, de son instruction, de ses 6tudes ou de sa formation ; ii) La bourse, la subvention ou l'allocation dont elle b6n~ficie; iii) Et les r~mun~rations qu'elle tire d'une activit6 lucrative non ind6pendante qu'elle exerce dans ce territoire, h condition que lesdites r6mun rations ne lui fournissent que ce dont elle a raisonnablement besoin pour subvenir h son entretien et h son instruction. 2. Les avantages prdvus par les dispositions du paragraphe i du pr6sent article ne sont accord6s que pour la pdriode raisonnablement ou habituellement ndcessaire pour atteindre 1'objectif du s~jour, mais une personne physique ne pourra en aucun cas b~nificier desdits avantages pendant plus de cinq annes imposables. 3. Une personne physique qui est r~sidente de Fun des territoires au moment oi elle se rend dans l'autre territoire en tant que b6nficiaire d'une bourse, d'une subvention ou d'une allocation h titre de rdcompense qui lui est vers6e par un organisme gouvernemental, religieux, charitable, scientifique ou 6ducatif de l'autre territoire, et dont l'objet essentiel est de lui permettre d'y effectuer des recherches pendant deux ans au plus, n'est pas imposable dans cet autre territoire en ce qui concerne ladite bourse, subvention ou allocation. No 8766

266 <strong>United</strong> <strong>Nations</strong> - <strong>Treaty</strong> <strong>Series</strong> 1967<br />

(2) Paragraph (I) of this Article shall not apply where there is an agreement<br />

between the Government of the territory visited, and either<br />

(a) the Government of the other territory, or<br />

(b) the visiting professor or teacher,<br />

which provi<strong>des</strong> for the teaching services in the territory visited, of that<br />

professor or teacher,<br />

Article 19<br />

(I) An individual who is a resident of one of the territories immediately<br />

before his visit to the other territory and who is temporarily present in the<br />

other territory for the primary purpose of:<br />

(a) studying in the other territory at a university or other full time<br />

educational institution,<br />

(b) training required to qualify him to practise a profession or a professional<br />

specialty, or<br />

(c) studying as a recipient of a grant, allowance, or award from a governmental,<br />

religious, charitable, scientific, literary or educational organization,<br />

shall be exempt from tax by that other territory with respect to:<br />

(i) gifts from abroad for the purposes of his maintenance, education,<br />

study or training,<br />

(ii) the grant, allowance, or award, and<br />

(iii) remuneration from employment in that other territory provided that<br />

the remuneration constitutes earnings reasonably necessary for his<br />

maintenance and education.<br />

(2) The benefits under paragraph (1) of this Article shall only extend<br />

for such period of time as may be reasonably or customarily required to<br />

effectuate the purpose of the visit, but in no event shall any individual have<br />

the benefits of that paragraph for more than five taxable years.<br />

(3) An individual who is, or was immediately before visiting one of the<br />

territories, a resident of the other territory, and who is present in the firstmentioned<br />

territory as a recipient of a grant, allowance or award for the<br />

primary purposes of research to be carried out in a period which does not<br />

exceed two years from a governmental, religious, charitable, scientific, literary<br />

or educational organization established in that other territory, shall not be<br />

taxed in that first-mentioned territory in respect of that grant, allowance<br />

or award.<br />

No. 8766

logo

Produits

Ressources

Entreprises

Terms of service
Privacy policy
Cookie policy
Cookie settings
Imprint
Change language
Made with love in Switzerland
© 2024 Yumpu.com all rights reserved

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!