Student and apprentice payments exemption: education related and incidental service income may be tax exempt when sourced outside the host state. Payments to a student or business apprentice present in a host Contracting State solely for education or training are not taxable in that State if those payments arise from sources outside the host State and are for maintenance, education or training. Remuneration for dependent personal services performed in the host State is also not taxable when directly related and incidental to the education or training or necessary to supplement maintenance, subject to a time-limited duration from the date of 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 and apprentice payments exemption: education related and incidental service income may be tax exempt when sourced outside the host state.
Payments to a student or business apprentice present in a host Contracting State solely for education or training are not taxable in that State if those payments arise from sources outside the host State and are for maintenance, education or training. Remuneration for dependent personal services performed in the host State is also not taxable when directly related and incidental to the education or training or necessary to supplement maintenance, subject to a time-limited duration from the date of first arrival.
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