Student tax exemption: payments from abroad and limited study-related employment income exempt, subject to a five-year duration cap. Payments to a student or business apprentice who is present in the host State solely for education or training are exempt from tax in that host State where such payments are made by persons residing outside the host State for maintenance, education or training; employment remuneration in the host State is also exempt up to a limited amount if directly related to studies or for maintenance, and the exemption is limited to a reasonable period but not 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: payments from abroad and limited study-related employment income exempt, subject to a five-year duration cap.
Payments to a student or business apprentice who is present in the host State solely for education or training are exempt from tax in that host State where such payments are made by persons residing outside the host State for maintenance, education or training; employment remuneration in the host State is also exempt up to a limited amount if directly related to studies or for maintenance, and the exemption is limited to a reasonable period but not more than five consecutive years from first arrival.
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