Tax exemption for visiting students on foreign maintenance and study related employment income, subject to a limited duration. A student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons outside that State for maintenance, education or training and on remuneration from employment in that State if the employment is a requirement of the studies or apprenticeship. The exemption applies only for the period reasonably required to complete the education or training and in no event for more than seven consecutive years from first arrival.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for visiting students on foreign maintenance and study related employment income, subject to a limited duration.
A student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons outside that State for maintenance, education or training and on remuneration from employment in that State if the employment is a requirement of the studies or apprenticeship. The exemption applies only for the period reasonably required to complete the education or training and in no event for more than seven consecutive years from first arrival.
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