Exemption for students and apprentices: payments for maintenance during foreign education are not taxed if from external sources. Payments to a student, apprentice or business trainee who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training, received for maintenance, education or training, shall not be taxed in the first-mentioned State provided such payments are made from sources outside that State.
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.
Exemption for students and apprentices: payments for maintenance during foreign education are not taxed if from external sources.
Payments to a student, apprentice or business trainee who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training, received for maintenance, education or training, shall not be taxed in the first-mentioned State provided such payments are made from sources outside that State.
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