Tax exemption for students and apprentices visiting abroad: remittances, grants and limited employment remuneration are exempt. An individual resident of one Contracting State visiting the other solely as a student, business apprentice, or grant recipient is exempt from tax in the visited State on remittances from abroad for maintenance, education or training; the grant, allowance or award; and on employment remuneration in the visited State up to a specified annual limit. A resident visiting for not more than one year to acquire technical, professional or business experience as an employee of or under contract with a home-State enterprise or qualifying organisation is exempt from tax in the visited State on remuneration received from that enterprise or organisation for that period, subject to a separate annual ceiling.
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 visiting abroad: remittances, grants and limited employment remuneration are exempt.
An individual resident of one Contracting State visiting the other solely as a student, business apprentice, or grant recipient is exempt from tax in the visited State on remittances from abroad for maintenance, education or training; the grant, allowance or award; and on employment remuneration in the visited State up to a specified annual limit. A resident visiting for not more than one year to acquire technical, professional or business experience as an employee of or under contract with a home-State enterprise or qualifying organisation is exempt from tax in the visited State on remuneration received from that enterprise or organisation for that period, subject to a separate annual ceiling.
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