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Singapore - Untd A Emirates Tax Treaty (as amended by 2014 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 20

Students and Trainees

(1) An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years solely  

  • (a) as a student at a recognised university, college or school in that other Contracting State;
  • (b) as a recipient of grant, allowance or award for the primary purpose of study or research from a governmental, religious, charitable, scientific, literary or educational organisation;
  • (c) as a business apprentice; shall be exempt from tax of that other Contracting State in respect of:
    • (i) remittances from abroad for the purpose of his maintenance, education or training,
    • (ii) the grant, allowance or award, and
    • (iii) remuneration for personal services in that other Contracting State not exceeding the sum of 3,500 United States dollars or its equivalent sum in Singapore or U.A.E. currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 3,500 United States dollars (or such revised amount) or its equivalent in Singapore or U.A.E. currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Agreement.

(2) An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding twelve months as an employee of, or under contract with, an enterprise of the first-mentioned Contracting State, or an organisation referred to in subparagraph (b) of paragraph 1, solely to acquire technical, professional or business experience from a person other than such enterprise or organisation, shall be exempt from tax of that other Contracting State on the remuneration for such period, received from abroad, or paid in that other Contracting State for his services directly related to the acquisition of such experience, if the amount thereof does not exceed the sum of 7,000 United States dollars or its equivalent sum in Singapore or U.A.E. currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 7,000 United States dollars (or such revised amount) or its equivalent in Singapore or U.A.E. currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Agreement.

(3) An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years under arrangements with the Government (including a local government) of the other Contracting State or any authority or agency thereof, solely for the purpose of study, research or training shall be exempt from tax of that other Contracting State on remuneration, received from abroad, or paid in that other Contracting State for his services directly related to such study, research or training if the amount thereof does not exceed the sum of 7,000 United States dollars or its equivalent sum in Singapore or U.A.E. currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 7,000 United States dollars (or such revised amount) or its equivalent in Singapore or U.A.E. currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Agreement.

(4) The benefits of paragraph 1, 2 or 3 shall not be concurrently cumulative.