Student and apprentice payments exempt from host-country tax when paid from abroad for maintenance, education, or training purposes. Payments to a student or business apprentice present in a Contracting State solely for education or training are exempt from tax in that state if the recipient was immediately before the visit a resident of the other Contracting State, the payments are for maintenance, education or training, and they are made from outside the host state.
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 and apprentice payments exempt from host-country tax when paid from abroad for maintenance, education, or training purposes.
Payments to a student or business apprentice present in a Contracting State solely for education or training are exempt from tax in that state if the recipient was immediately before the visit a resident of the other Contracting State, the payments are for maintenance, education or training, and they are made from outside the host state.
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