Tax exemption for students and apprentices: payments for maintenance and education are exempt when funded from abroad. Article 21 exempts from tax in the State of temporary presence payments made to a student or business apprentice-who was resident of the other Contracting ... Summary
Tax exemption for students and apprentices: payments for maintenance and education are exempt when funded from abroad.
Article 21 exempts from tax in the State of temporary presence payments made to a student or business apprentice-who was resident of the other Contracting State immediately before visiting and is present solely for education or training-when those payments are made by persons residing outside the State of temporary presence for the purposes of the student's maintenance, education or training.
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