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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.