CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON PROPERTY


Inkraft seit 2005-01-01

Artikel 19
STUDENTS

Payments which a student or business 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 first-mentioned  State, provided that such payments arise from sources outside that State.