Student tax exemption: foreign maintenance and limited local employment income exempt during study, subject to a five-year cap. A resident of one Contracting State who visits the other solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training, and on employment remuneration in the host State to the extent that such employment is directly related to studies or for maintenance; the exemptions apply only for the period reasonably required to complete the education or training and in no event for more than 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 tax exemption: foreign maintenance and limited local employment income exempt during study, subject to a five-year cap.
A resident of one Contracting State who visits the other solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training, and on employment remuneration in the host State to the extent that such employment is directly related to studies or for maintenance; the exemptions apply only for the period reasonably required to complete the education or training and in no event for more than 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 
Join Channel
TaxTMI 
