Student payment exemption: foreign-sourced maintenance, education or training payments not taxable in host state under treaty. Payments received by a student, business trainee or apprentice who immediately before visiting a Contracting State was a resident of the other Contracting State and who is present in the first-mentioned State solely for education or training shall not be taxed in that State where such payments are for the purpose of the person's maintenance, education or training and arise from sources outside that 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 payment exemption: foreign-sourced maintenance, education or training payments not taxable in host state under treaty.
Payments received by a student, business trainee or apprentice who immediately before visiting a Contracting State was a resident of the other Contracting State and who is present in the first-mentioned State solely for education or training shall not be taxed in that State where such payments are for the purpose of the person's maintenance, education or training and arise from sources outside that State.
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