Student and trainee tax exemption: foreign-source payments for maintenance, education or training are exempt in the host State. Payments received by a student or trainee who is a resident of one Contracting State and temporarily present in the other solely for education or ... Summary
Student and trainee tax exemption: foreign-source payments for maintenance, education or training are exempt in the host State.
Payments received by a student or trainee who is a resident of one Contracting State and temporarily present in the other solely for education or training, which originate from sources outside the host State for the purpose of maintenance, education or training, are exempt from tax in the host State.
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