Student tax exemption for foreign residents studying abroad: exempt foreign maintenance payments and study-related employment income under treaty limits. A student resident of one Contracting State who visits the other solely for education or training is exempt from tax in that other State on payments from ... Summary
Student tax exemption for foreign residents studying abroad: exempt foreign maintenance payments and study-related employment income under treaty limits.
A student resident of one Contracting State who visits the other solely for education or training is exempt from tax in that other State on payments from persons residing outside that State for maintenance, education or training and on remuneration from employment in that State when the employment is directly related to the student's studies, subject to residence-before-visit and a time-limited, reasonable period to complete the education or training.
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