Tax exemption for students and trainees: external maintenance payments and limited local earnings tied to study are non-taxable. Payments for maintenance, education or training received by a student, apprentice or trainee present solely for education or training are tax-exempt in ... Summary
Tax exemption for students and trainees: external maintenance payments and limited local earnings tied to study are non-taxable.
Payments for maintenance, education or training received by a student, apprentice or trainee present solely for education or training are tax-exempt in the host State if those payments arise from sources outside that State. Separately, remuneration for services rendered in the host State by such persons is tax-exempt in that State for a continuous stay not exceeding 183 days, provided the services relate to their studies or training and the earnings are necessary for maintenance.
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