Student tax exemption on foreign maintenance and study-related employment income extends while studying, subject to customary time limits. A student who was resident in one Contracting State immediately before visiting the other and who is present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State directly related to his studies; the exemption applies only while present for study and is limited to the period reasonably required to complete the education or training, subject to an absolute outer limit from the date of 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 on foreign maintenance and study-related employment income extends while studying, subject to customary time limits.
A student who was resident in one Contracting State immediately before visiting the other and who is present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State directly related to his studies; the exemption applies only while present for study and is limited to the period reasonably required to complete the education or training, subject to an absolute outer limit from the date of first arrival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
