Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Students, apprentices, and grant recipients visiting temporarily are tax-exempt on remittances and earnings up to USD 500 monthly.</h1> An individual who is or was a resident of one Contracting State and visits the other Contracting State temporarily as a student, apprentice, or recipient of a grant for study, research, or training is exempt from tax in the host state. This exemption covers remittances for maintenance and education, grants, and remuneration up to USD 500 monthly for services related to their study or training. These benefits are available for a reasonable duration necessary to complete the education or training, not exceeding five consecutive years from the individual's first arrival in the host state.
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