Student tax exemption for foreign-funded maintenance and study-related employment income during period of education or training. Students who visit the other Contracting State solely for education or training are, in addition to grants, loans and scholarships, exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training, and on remuneration from employment in the host State directly related to their studies, subject to a temporal limit tied to the period reasonably required to complete the education or training.
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Provisions expressly mentioned in the judgment/order text.
Student tax exemption for foreign-funded maintenance and study-related employment income during period of education or training.
Students who visit the other Contracting State solely for education or training are, in addition to grants, loans and scholarships, exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training, and on remuneration from employment in the host State directly related to their studies, subject to a temporal limit tied to the period reasonably required to complete the education or training.
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