Student tax exemption for temporary residents: remittances and study grants exempt from host state tax under the treaty. Article 20 establishes a treaty tax exemption for residents temporarily present in the other Contracting State solely as students, business apprentices, ... Summary
Student tax exemption for temporary residents: remittances and study grants exempt from host state tax under the treaty.
Article 20 establishes a treaty tax exemption for residents temporarily present in the other Contracting State solely as students, business apprentices, or recipients of study or research grants: they shall not be taxed in the host State on remittances from abroad for maintenance, education, training, study or research, nor on the grant, allowance or award. The Article includes a temporal residency test defining residency by the previous or immediately preceding year for application of this provision.
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