Tax exemption for students: foreign-sourced maintenance or education payments are not taxed in the host state. Payments to a student present in a Contracting Party solely for education, who was immediately before visiting a resident of the other Contracting Party, ... Summary
Tax exemption for students: foreign-sourced maintenance or education payments are not taxed in the host state.
Payments to a student present in a Contracting Party solely for education, who was immediately before visiting a resident of the other Contracting Party, shall not be taxed in the host Party provided such payments are for maintenance or education and arise from sources outside the host Party.
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