- 1
- An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for the primary purpose of:
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- a)studying at a recognized university, college or school in that first-mentioned State; or
- b)securing training as a business apprentice, shall be exempt from tax in the first-mentioned State in respect of:
- (i)all remittances from abroad for the purpose of his maintenance, education or training; and
- (ii)any remuneration for personal services performed in the first-mentioned State in an amount not in excess of 5,000 guilders or the equivalent in Philippine currency, as the case may be, for any taxable year.
- 2
- An individual who immediately before visiting one of the States is a resident of the other State and is temporarily present in the first-mentioned State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by one of the States, a political subdivision or a local authority thereof shall be exempt from tax in the first-mentioned State on:
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- a)the amount of such grant, allowance or award; and
- b)any remuneration for personal services performed in the first-mentioned State provided such services are in connection with his study, research or training or are incidental thereto and the duration of such services does not exceed an aggregate of 183 days in any taxable year.
