Tax exemption for students and trainees: remittances, grants, and limited remuneration exempt while temporarily studying in the other State. Article 20 grants tax exemption to residents temporarily present in the other Contracting State as students, apprentices, or grant recipients: exempting remittances for maintenance and study, the grant or allowance itself, and limited remuneration for services connected to study or necessary for maintenance, subject to a reasonable duration and an absolute seven-year cap on the remuneration benefit.
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.
Tax exemption for students and trainees: remittances, grants, and limited remuneration exempt while temporarily studying in the other State.
Article 20 grants tax exemption to residents temporarily present in the other Contracting State as students, apprentices, or grant recipients: exempting remittances for maintenance and study, the grant or allowance itself, and limited remuneration for services connected to study or necessary for maintenance, subject to a reasonable duration and an absolute seven-year cap on the remuneration benefit.
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