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 ... Summary
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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