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 ... Summary
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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