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          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.

          <h1>Student and apprentice tax exemption: foreign maintenance payments and limited study related local earnings exempt under the treaty while studying.</h1> A student or business apprentice resident of one Contracting State immediately before visiting the other who is present solely for education or training is exempt in the host State from tax on payments from persons residing outside that State for maintenance, education or training, and from employment remuneration in the host State up to a treaty-specified limited annual amount when such employment is directly related to studies or undertaken for maintenance; benefits are limited to the period reasonably required to complete the education or training and in no event exceed five consecutive years from first arrival.

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