Student income tax exemption protects maintenance, education and study related employment income received from foreign sources while studying abroad. Payments to a student or business apprentice who was a resident of one Contracting State and is present in the other solely for education or training are not taxed in the host State if paid from sources outside that host State; the rule also applies to employment income in the host State when such employment is related to study or training or the income is needed for living expenses.
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 income tax exemption protects maintenance, education and study related employment income received from foreign sources while studying abroad.
Payments to a student or business apprentice who was a resident of one Contracting State and is present in the other solely for education or training are not taxed in the host State if paid from sources outside that host State; the rule also applies to employment income in the host State when such employment is related to study or training or the income is needed for living expenses.
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