Tax exemption for students and trainees: grant funded or externally paid study and training remain tax exempt during the visit. A visiting student or business apprentice resident of the other Contracting State is exempt from tax in the host State on payments received from outside that State, provided presence is solely for education or training. Separately, an individual resident of the other Contracting State present for up to two years for study, research or training as a recipient of a grant, allowance or award from qualifying organisations or under a technical assistance programme is exempt from tax in the host State from 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.
Tax exemption for students and trainees: grant funded or externally paid study and training remain tax exempt during the visit.
A visiting student or business apprentice resident of the other Contracting State is exempt from tax in the host State on payments received from outside that State, provided presence is solely for education or training. Separately, an individual resident of the other Contracting State present for up to two years for study, research or training as a recipient of a grant, allowance or award from qualifying organisations or under a technical assistance programme is exempt from tax in the host State from arrival.
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