Student tax exemption for foreign-funded maintenance and study-related employment income, limited to a reasonable period not exceeding seven years. A student resident of one Contracting State who visits the other solely for education or training is exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training and on remuneration from employment in the host State directly related to studies; the exemption covers grants, loans and scholarships and is limited to a reasonable period to complete the education or training, but not more than seven consecutive years from first arrival.
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Provisions expressly mentioned in the judgment/order text.
Student tax exemption for foreign-funded maintenance and study-related employment income, limited to a reasonable period not exceeding seven years.
A student resident of one Contracting State who visits the other solely for education or training is exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training and on remuneration from employment in the host State directly related to studies; the exemption covers grants, loans and scholarships and is limited to a reasonable period to complete the education or training, but not more than seven consecutive years from first arrival.
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