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- Agreement Between the Government of the Russian Federation and the Government of the Democratic People's Republic of Korea for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital (Moscow, September 26, 1997)
- ARTICLE 20 Payments to Students, Trainees and Business Apprentices
ARTICLE 20 Payments to Students, Trainees and Business Apprentices
ARTICLE 20
Payments to Students, Trainees and Business Apprentices
Payments which a student, a trainee or a 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 Contracting 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 Contracting State, provided that such payments arise from sources in the other Contracting State.