Students' tax exemption for maintenance and education payments from foreign sources not taxable in the host state under treaty. Payments to a student, apprentice or trainee who immediately before visiting the host Contracting State was a resident of the other Contracting State and who is present in the host State solely for education or training shall not be taxed in the host State when such payments for maintenance, education or training arise from sources outside that 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.
Students' tax exemption for maintenance and education payments from foreign sources not taxable in the host state under treaty.
Payments to a student, apprentice or trainee who immediately before visiting the host Contracting State was a resident of the other Contracting State and who is present in the host State solely for education or training shall not be taxed in the host State when such payments for maintenance, education or training arise from sources outside that State.
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