Student tax exemption for overseas maintenance and education payments, limited to a reasonable study period and subject to a maximum duration. A student who was resident of one Contracting State immediately before visiting the other State and who is present there solely for education or training is exempt in the host State from tax on payments made to them by persons residing outside that host State for maintenance, education or training, including grants, loans and scholarships; the exemption lasts only for a period reasonable or customarily required to complete the education or training and in no event beyond 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 overseas maintenance and education payments, limited to a reasonable study period and subject to a maximum duration.
A student who was resident of one Contracting State immediately before visiting the other State and who is present there solely for education or training is exempt in the host State from tax on payments made to them by persons residing outside that host State for maintenance, education or training, including grants, loans and scholarships; the exemption lasts only for a period reasonable or customarily required to complete the education or training and in no event beyond six consecutive years from first arrival.
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