Student payments exemption: foreign-source maintenance, education or training payments are not taxable in the host state. Payments a student or business apprentice receives for maintenance, education or training while present in a Contracting State solely for education or training are exempt from taxation in that State, provided such payments arise from sources outside that State and the recipient was immediately before visiting a resident of the other 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 payments exemption: foreign-source maintenance, education or training payments are not taxable in the host state.
Payments a student or business apprentice receives for maintenance, education or training while present in a Contracting State solely for education or training are exempt from taxation in that State, provided such payments arise from sources outside that State and the recipient was immediately before visiting a resident of the other Contracting State.
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