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第二十条学生和学徒取得的款项一、一般概念本条采用了经合发范本第二十条的条文,将其列为第一款。第二款是关于赠款,助学金和第一款未包括的授雇报酬的新规定。二、第二十条的条文的注释第一款本款采用了经合发组织协定范本第二十条的全部条文,其条文注释如下: “本条确定的原则,涉及到学生或企业学徒为维持其生活,接受教育或培训的目的收到的某些款项。该学生或学徒从其逗留所在缔约国境外收到的所有上述款项,应在该国免予征税。
Article 20 Funds received by students and apprentices I. General concepts This article uses the provisions of Article 20 of the OECD Model as the first paragraph. The second paragraph deals with new provisions on grants, grants and the first non-inclusion of remuneration packages. II. Notes to the provisions of Article 20 Paragraph 1 This paragraph adopts all the provisions of Article 20 of the OECD Model Agreement. Its provisions are as follows: "The principle established in this Article refers to the student or business apprentice being maintained His life, education or training, all such payments received by the student or apprentice outside the territory of the State in which the student or apprentice is resident shall be exempt from tax in that country.