Student and apprentice tax exemption covers foreign maintenance payments and limited study-related host-state employment income, subject to a five-year cap. A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt in the visited State from tax on payments by persons resident outside that State for maintenance, education or training, and on remuneration from employment in the visited State that is directly related to studies or necessary for maintenance, subject to a cap on such employment income; benefits are limited to a reasonable period to complete the course and in no event beyond five consecutive years from 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 tax exemption covers foreign maintenance payments and limited study-related host-state employment income, subject to a five-year cap.
A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt in the visited State from tax on payments by persons resident outside that State for maintenance, education or training, and on remuneration from employment in the visited State that is directly related to studies or necessary for maintenance, subject to a cap on such employment income; benefits are limited to a reasonable period to complete the course and in no event beyond five consecutive years from first arrival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
