Student payments exemption: payments to visiting students for maintenance, education or training not taxed if from outside host state. Payments to a student or business apprentice present in a Contracting State solely for education or training, who immediately before visiting was a resident of the other Contracting State, shall not be taxed in the host State provided such payments for maintenance, education or training arise from sources outside that State.
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.
Student payments exemption: payments to visiting students for maintenance, education or training not taxed if from outside host state.
Payments to a student or business apprentice present in a Contracting State solely for education or training, who immediately before visiting was a resident of the other Contracting State, shall not be taxed in the host State provided such payments for maintenance, education or training arise from sources outside that State.
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