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          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.

          <h1>Student and apprentice payments exempt from host-country tax when paid from abroad for maintenance, education, or training purposes.</h1> 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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