A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL

A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION

A G R E E M E N T BETWEEN THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA AND THE SWISS FEDERAL COUNCIL FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL


Inkraft seit 2000-08-22

Artikel 20
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 State, provided that such payments arise from sources outside that  State.