Student exemption from taxation on foreign-source maintenance and education payments during temporary study abroad under tax treaty. Payments received by a student who immediately before visiting a Contracting State was a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the host State, provided such payments arise from sources outside that State. The exemption extends only for a period reasonably required to complete the education or training and is limited by a maximum continuous duration measured from the date of first arrival for those purposes.
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 exemption from taxation on foreign-source maintenance and education payments during temporary study abroad under tax treaty.
Payments received by a student who immediately before visiting a Contracting State was a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the host State, provided such payments arise from sources outside that State. The exemption extends only for a period reasonably required to complete the education or training and is limited by a maximum continuous duration measured from the date of first arrival for those purposes.
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