Student tax exemption for foreign residents visiting for education: maintenance payments and study related employment exempt under treaty. A resident of one Contracting State visiting the other solely for education or training is exempt from tax in the host State on payments from persons ... Summary
Student tax exemption for foreign residents visiting for education: maintenance payments and study related employment exempt under treaty.
A resident of one Contracting State visiting the other solely for education or training is exempt from tax in the host State on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State if that employment is directly related to the student's studies; grants and scholarships are also covered, subject to a reasonable period to complete the education or training and a single continuous multi year overall limit from first arrival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.