Tax exemption for students and apprentices: payments for maintenance, education or training from foreign sources are not taxable locally. Payments to a student, apprentice or business trainee present solely for education or training are not taxable in the visited Contracting State if those payments are made from sources outside that State and the recipient was a resident of the other Contracting State immediately before visiting; this covers amounts for maintenance, education or training.
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 apprentices: payments for maintenance, education or training from foreign sources are not taxable locally.
Payments to a student, apprentice or business trainee present solely for education or training are not taxable in the visited Contracting State if those payments are made from sources outside that State and the recipient was a resident of the other Contracting State immediately before visiting; this covers amounts for maintenance, education or training.
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