Student tax exemption protects maintenance payments and study-related earnings from host-state taxation when sourced abroad or tied to education. Payments received by a student or business apprentice present in a host State solely for education or training are not taxed in that host State if such payments arise from sources outside that State. Similarly, remuneration for services rendered in the host State by such a student or apprentice is not taxed in that State when the services are connected with their studies or training and the remuneration constitutes earnings necessary for maintenance, subject to the treaty's temporal limit on presence.
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 protects maintenance payments and study-related earnings from host-state taxation when sourced abroad or tied to education.
Payments received by a student or business apprentice present in a host State solely for education or training are not taxed in that host State if such payments arise from sources outside that State. Similarly, remuneration for services rendered in the host State by such a student or apprentice is not taxed in that State when the services are connected with their studies or training and the remuneration constitutes earnings necessary for maintenance, subject to the treaty's temporal limit on presence.
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