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Article 21 Students and Apprentices

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Article 21 Students and Apprentices

    1
  • An individual 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 as a student at a recognised university, college, school or other similar recognised educational institution in the first-mentioned State or as a business or technical apprentice therein, for a period not exceeding five years from the date of his first arrival in the first-mentioned State in connection with that visit, shall be exempt from tax in that first-mentioned State on:
    • a)all remittances from abroad for the purposes of his maintenance education or training, and
    • b)any remuneration for personal services rendered in the first mentioned State with a view to supplementing the resources available to him for such purposes but not exceeding 6000 Netherlands guilders or its equivalent in Bangladesh currency for any fiscal year.
    2
  • An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is, for a period, which in no case shall exceed five years, present in that other State solely for the purpose of study research or training as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of a Contracting State shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State:
    • a)on the amount of such grant, allowance or award; and
    • b)on all remittances from abroad for the purposes of his maintenance, education or training.

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