Student tax exemption: maintenance payments from abroad not taxed; students receive same local tax reliefs during study period. Payments to a student or business apprentice present solely for education or training that arise from sources outside the State of study are exempt from tax in that State; grants, scholarships and employment remuneration not covered by that exemption are entitled to the same tax exemptions, reliefs or reductions available to residents of the State being visited. Entitlement is limited to a period reasonable or customarily required to complete the education or training undertaken, subject to an overall maximum duration from first 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.
Student tax exemption: maintenance payments from abroad not taxed; students receive same local tax reliefs during study period.
Payments to a student or business apprentice present solely for education or training that arise from sources outside the State of study are exempt from tax in that State; grants, scholarships and employment remuneration not covered by that exemption are entitled to the same tax exemptions, reliefs or reductions available to residents of the State being visited. Entitlement is limited to a period reasonable or customarily required to complete the education or training undertaken, subject to an overall maximum duration from first arrival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
