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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.