Student exemption: payments for maintenance and education from foreign sources are not taxed while studying abroad. Payments to a student or business apprentice present solely for education or training are not taxed in the host State if made for maintenance, education or training and arise from sources outside that State; the exemption is available only for a reasonable period required to complete the education or training and in no event for more than six 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 exemption: payments for maintenance and education from foreign sources are not taxed while studying abroad.
Payments to a student or business apprentice present solely for education or training are not taxed in the host State if made for maintenance, education or training and arise from sources outside that State; the exemption is available only for a reasonable period required to complete the education or training and in no event for more than six consecutive years from first arrival.
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