Student tax exemption for foreign maintenance and study-related employment income while studying abroad, subject to time limits. A student who was resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State that is directly related to the student's studies; benefits are limited to a reasonable period to complete the education or training and in no event exceed six consecutive years from first arrival.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Student tax exemption for foreign maintenance and study-related employment income while studying abroad, subject to time limits.
A student who was resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State that is directly related to the student's studies; benefits are limited to a reasonable period to complete the education or training and in no event exceed six consecutive years from first arrival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
