Tax exemption for students: maintenance payments and study related employment income exempt while present for education, subject to time limits. Students present in the other territory solely for education or training are exempt from tax in that territory on payments by persons outside that territory for their maintenance, education or training, and on remuneration from employment directly related to their studies; grants, loans and scholarships are included. Exemptions apply only for a reasonable period to complete the education or training and in no case for more than 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.
Tax exemption for students: maintenance payments and study related employment income exempt while present for education, subject to time limits.
Students present in the other territory solely for education or training are exempt from tax in that territory on payments by persons outside that territory for their maintenance, education or training, and on remuneration from employment directly related to their studies; grants, loans and scholarships are included. Exemptions apply only for a reasonable period to complete the education or training and in no case for more than six consecutive years from first arrival.
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