Student exemption from host-state tax on foreign maintenance and education payments, subject to duration limits and customary completion periods. Article 21 exempts a student who was resident in one Contracting State immediately before visiting the other and who is present solely for education or ... Summary
Student exemption from host-state tax on foreign maintenance and education payments, subject to duration limits and customary completion periods.
Article 21 exempts a student who was resident in one Contracting State immediately before visiting the other and who is present solely for education or training from tax in the host State on payments by persons residing outside that host State for maintenance, education or training, including grants, loans and scholarships, subject to a reasonable or customary duration to complete the course and an absolute cap of six consecutive years from first arrival in the host State.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.