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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.