Tax exemption for foreign-funded student maintenance: payments from outside host state exempt from tax in host state. Article 21 provides that a student or trainee who is a resident of one Contracting State and temporarily present in the other State solely for education or training, and who receives payments from sources outside the State of temporary presence for maintenance, education or training, shall have those payments exempt from tax in the State of temporary presence.
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.
Tax exemption for foreign-funded student maintenance: payments from outside host state exempt from tax in host state.
Article 21 provides that a student or trainee who is a resident of one Contracting State and temporarily present in the other State solely for education or training, and who receives payments from sources outside the State of temporary presence for maintenance, education or training, shall have those payments exempt from tax in the State of temporary presence.
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