Student and apprentice tax exemption: cross-border maintenance and education payments are tax-exempt if paid from abroad. Payments to a student or business apprentice who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training are exempt from tax in the first-mentioned Contracting State provided such payments for maintenance, education or training are made from outside the first-mentioned Contracting State.
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: cross-border maintenance and education payments are tax-exempt if paid from abroad.
Payments to a student or business apprentice who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training are exempt from tax in the first-mentioned Contracting State provided such payments for maintenance, education or training are made from outside the first-mentioned Contracting State.
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