Student payments exemption prevents taxation in host state for maintenance or education funds from foreign sources. Payments received by a student, apprentice or business trainee who was a resident of the other Contracting State and is present solely for education or ... Summary
Student payments exemption prevents taxation in host state for maintenance or education funds from foreign sources.
Payments received by a student, apprentice or business trainee who was a resident of the other Contracting State and is present solely for education or training shall not be taxed in the host State if such payments are for maintenance, education or training and arise from sources outside that State.
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