Tax exemption for students: payments and employment income abroad exempt while present solely for education, subject to limits. A student who was resident of one Contracting State immediately before visiting the other and who is present in that other State solely for education or training is exempt from tax in that other State on payments made to him by persons residing outside that State for maintenance, education or training, and on remuneration derived from employment exercised during full time education or training there; the exemption covers grants and scholarships.
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: payments and employment income abroad exempt while present solely for education, subject to limits.
A student who was resident of one Contracting State immediately before visiting the other and who is present in that other State solely for education or training is exempt from tax in that other State on payments made to him by persons residing outside that State for maintenance, education or training, and on remuneration derived from employment exercised during full time education or training there; the exemption covers grants and scholarships.
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