Tax exemption for students and trainees: foreign-source maintenance payments and study related remuneration exempt subject to residency and duration conditions. Payments to a student, apprentice or trainee who was a resident of the other Contracting State and is present solely for education or training are tax-exempt in the host State if such payments arise from sources outside that State. Additionally, a student or trainee who was a resident of the sending State and is present in the other State for a limited continuous period is not taxed there on remuneration for services connected with studies or training when that remuneration constitutes earnings necessary for maintenance.
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 trainees: foreign-source maintenance payments and study related remuneration exempt subject to residency and duration conditions.
Payments to a student, apprentice or trainee who was a resident of the other Contracting State and is present solely for education or training are tax-exempt in the host State if such payments arise from sources outside that State. Additionally, a student or trainee who was a resident of the sending State and is present in the other State for a limited continuous period is not taxed there on remuneration for services connected with studies or training when that remuneration constitutes earnings necessary for maintenance.
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