Tax exemption for visiting students and apprentices: maintenance payments and limited related employment remuneration exempt during studies. Article 21 exempts a student or business apprentice present in the host State solely for education or training from tax there on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State that is directly related to studies or undertaken for maintenance, subject to a limited annual monetary ceiling and a maximum duration of five consecutive years from first arrival.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for visiting students and apprentices: maintenance payments and limited related employment remuneration exempt during studies.
Article 21 exempts a student or business apprentice present in the host State solely for education or training from tax there on payments from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State that is directly related to studies or undertaken for maintenance, subject to a limited annual monetary ceiling and a maximum duration of five consecutive years from first arrival.
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