Student tax exemption for visiting residents covers maintenance payments and study related employment income while studying abroad. Article 21 exempts from tax in the host Contracting State: payments from persons residing outside that State for a student's maintenance, education or training (including grants and scholarships), and remuneration from employment in the host State when the employment is directly related to the student's studies; benefits apply to residents who visited the other State solely for education or training and are limited to the period reasonably required to complete the course, not exceeding six consecutive years from first arrival.
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.
Student tax exemption for visiting residents covers maintenance payments and study related employment income while studying abroad.
Article 21 exempts from tax in the host Contracting State: payments from persons residing outside that State for a student's maintenance, education or training (including grants and scholarships), and remuneration from employment in the host State when the employment is directly related to the student's studies; benefits apply to residents who visited the other State solely for education or training and are limited to the period reasonably required to complete the course, not exceeding six consecutive years from first arrival.
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