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        DTAA

        Article 21 - Students

        Hong Kong

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        Tax exemption for students: foreign-sourced maintenance or education payments are not taxed in the host state. Payments to a student present in a Contracting Party solely for education, who was immediately before visiting a resident of the other Contracting Party, shall not be taxed in the host Party provided such payments are for maintenance or education and arise from sources outside the host Party.
                          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: foreign-sourced maintenance or education payments are not taxed in the host state.

                                Payments to a student present in a Contracting Party solely for education, who was immediately before visiting a resident of the other Contracting Party, shall not be taxed in the host Party provided such payments are for maintenance or education and arise from sources outside the host Party.


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