Student tax exemption for foreign maintenance and study related employment income during temporary educational stays. Exemption applies where a resident visits the other Contracting State solely for education or training: payments from persons outside the host State for maintenance, education or training are tax exempt in the host State, and remuneration from employment in the host State is exempt provided it is directly related to studies or undertaken for maintenance, subject to a specified monetary ceiling during any twelve month period and to the overall time limit for benefiting from the provision.
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 for foreign maintenance and study related employment income during temporary educational stays.
Exemption applies where a resident visits the other Contracting State solely for education or training: payments from persons outside the host State for maintenance, education or training are tax exempt in the host State, and remuneration from employment in the host State is exempt provided it is directly related to studies or undertaken for maintenance, subject to a specified monetary ceiling during any twelve month period and to the overall time limit for benefiting from the provision.
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