Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for International Students: Payments for Maintenance, Education, or Training Not Taxed in Host Country</h1> A student or business apprentice who was a resident of one Contracting State before visiting the other Contracting State for education or training purposes is exempt from tax in the latter state on payments received from persons residing outside that state. These payments must be for the student's or apprentice's maintenance, education, or training.
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