পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারী ২, ১৯৯৪.pdf/১৫

বাংলাদেশ গেজেট, অতিরিক্ত, জানায়ারী ২, ১৯৯৪ ു.) from tax in the first-mentioned State, on his remuneration for such activity, provided that such remuneration is derived by him from outside that State. 2. An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that other State solely as a student at a university, college, school or other similar educational institution in that other State or as a business apprentice (including in the case of the Federal Republic of Germany a Volontaer or a Praktikant) shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State: (a) on all remittances from abroad for purposes of his maintenance, education or training; and (b) For a period not exceeding in the aggregate three years, on any remuneration not exceeding 7200 DM or the equivalent in Bangladesh currency for the fiscal year for personal services rendered in that other Contracting State with a view to supplementing the resources available to him for such purposes. 3. An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that other State solely for the purpose of study, research or training as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of a Contracting State shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State (a) on the amount of such grant, allowance or award; and (b) on all remittances from abroad for the purposes of his maintenance, education or training. Article 21 Other Income 1. Subject to the provisions of paragraph 2 of this Article, items of income of a resident of a contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in this Contracting State. 2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the law of that State.