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Article 21 - STUDENTS AND APPRENTICES - INDONESIAExtract Article 21 STUDENTS AND APPRENTICES 1. Payments which a student or 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. 2. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article: (i) in the case of student: for more than five consecutive years from the date of his first arrival for the purposes of his education in the Contracting State; (ii) in the case of apprentice: for more than two consecutive years from the date of his first arrival for the purposes of his training in the Contracting State.
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