Tax exemption for students and apprentices: payments from foreign sources for maintenance or training not taxed while present for study. Payments to a student or apprentice 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 that State provided such payments arise from sources outside that State and are for maintenance, education or training; benefits are limited to the reasonable period required to complete the education or training and are subject to specified maximum durations 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.
Tax exemption for students and apprentices: payments from foreign sources for maintenance or training not taxed while present for study.
Payments to a student or apprentice 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 that State provided such payments arise from sources outside that State and are for maintenance, education or training; benefits are limited to the reasonable period required to complete the education or training and are subject to specified maximum durations from first arrival.
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