Student tax exemption shields certain cross-border payments and study-related employment income from tax under treaty. A student or business apprentice who is a resident of one Contracting State and is present in the other solely for education or training is exempt from tax in that host State on payments made to him by persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State if that employment is a requirement of his studies or apprenticeship; the benefits are limited to a reasonable period to complete the education or training and in no event for more than seven consecutive years from 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 shields certain cross-border payments and study-related employment income from tax under treaty.
A student or business apprentice who is a resident of one Contracting State and is present in the other solely for education or training is exempt from tax in that host State on payments made to him by persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State if that employment is a requirement of his studies or apprenticeship; the benefits are limited to a reasonable period to complete the education or training and in no event for more than seven consecutive years from first arrival.
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