Student and apprentice tax exemption for foreign-funded maintenance and education payments, limited to a reasonable period and five-year maximum. Payments to a student or business apprentice, who was resident in one Contracting State and is present in the other solely for education or training, are exempt from tax in the visited State when paid by persons residing outside that State for maintenance, education or training; the exemption lasts only for a reasonable period to complete the course and in no event for more than five 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 and apprentice tax exemption for foreign-funded maintenance and education payments, limited to a reasonable period and five-year maximum.
Payments to a student or business apprentice, who was resident in one Contracting State and is present in the other solely for education or training, are exempt from tax in the visited State when paid by persons residing outside that State for maintenance, education or training; the exemption lasts only for a reasonable period to complete the course and in no event for more than five consecutive years from first arrival.
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