Tax exemption for students: payments for maintenance and related employment income exempt from host-state taxation subject to conditions. Payments to a student, business apprentice or trainee present solely for education or training, who was immediately before visiting resident of the other Contracting State, shall not be taxed in the host State if the payments are for maintenance, education or training and either arise from sources outside the host State or constitute employment remuneration in the home State that is directly related to studies and confined to the prescribed limited amount and period 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.
Tax exemption for students: payments for maintenance and related employment income exempt from host-state taxation subject to conditions.
Payments to a student, business apprentice or trainee present solely for education or training, who was immediately before visiting resident of the other Contracting State, shall not be taxed in the host State if the payments are for maintenance, education or training and either arise from sources outside the host State or constitute employment remuneration in the home State that is directly related to studies and confined to the prescribed limited amount and period from the date of first arrival.
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