Student and apprentice tax exemption: payments from non-resident sponsors are exempt from host-state tax during education or training. Payments to students and apprentices resident in one Contracting State and temporarily present in the other solely for education or training are exempt from tax in the host Contracting State when paid by persons residing outside that host state, provided the individual was resident in the other Contracting State immediately before the visit and is present exclusively for 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.
Student and apprentice tax exemption: payments from non-resident sponsors are exempt from host-state tax during education or training.
Payments to students and apprentices resident in one Contracting State and temporarily present in the other solely for education or training are exempt from tax in the host Contracting State when paid by persons residing outside that host state, provided the individual was resident in the other Contracting State immediately before the visit and is present exclusively for maintenance, education or training.
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