Tax exemption for students and apprentices: payments for maintenance and education are exempt when funded from abroad. Article 21 exempts from tax in the State of temporary presence payments made to a student or business apprentice-who was resident of the other Contracting State immediately before visiting and is present solely for education or training-when those payments are made by persons residing outside the State of temporary presence for the purposes of the student's maintenance, education or training.
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 and apprentices: payments for maintenance and education are exempt when funded from abroad.
Article 21 exempts from tax in the State of temporary presence payments made to a student or business apprentice-who was resident of the other Contracting State immediately before visiting and is present solely for education or training-when those payments are made by persons residing outside the State of temporary presence for the purposes of the student's maintenance, education or training.
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