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DT4080 | DT: Brunei: double taxation agreement, Article 11: Students and business apprentices

From HM Revenue & Customs · Double Taxation Relief Manual

  1. A student or business apprentice from one of the territories who is receiving full- time education or training in the other territory shall be exempt from tax in that other territory on payments made to him by persons in the first-mentioned territory for the purposes of his maintenance, education or training.