Student tax exemption for foreign residents studying abroad: exempt foreign maintenance payments and study-related employment income under treaty limits. A student resident of one Contracting State who visits the other solely for education or training is exempt from tax in that other State on payments from persons residing outside that State for maintenance, education or training and on remuneration from employment in that State when the employment is directly related to the student's studies, subject to residence-before-visit and a time-limited, reasonable period to complete the education or training.
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 residents studying abroad: exempt foreign maintenance payments and study-related employment income under treaty limits.
A student resident of one Contracting State who visits the other solely for education or training is exempt from tax in that other State on payments from persons residing outside that State for maintenance, education or training and on remuneration from employment in that State when the employment is directly related to the student's studies, subject to residence-before-visit and a time-limited, reasonable period to complete the education or training.
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