Student and trainee tax exemption permits exempt remittances and scholarships, with limited local remuneration allowed during study. An individual temporarily present in the other Contracting State solely as a student, technical apprentice, or recipient of a qualifying grant is exempt from tax in that State on: (a) remittances from abroad for maintenance, education, study, research or training; (b) the amount of such grant, allowance or award; and (c) remuneration for study- or maintenance-related services in that State not exceeding an amount equivalent to US $3,000 in any fiscal year.
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 and trainee tax exemption permits exempt remittances and scholarships, with limited local remuneration allowed during study.
An individual temporarily present in the other Contracting State solely as a student, technical apprentice, or recipient of a qualifying grant is exempt from tax in that State on: (a) remittances from abroad for maintenance, education, study, research or training; (b) the amount of such grant, allowance or award; and (c) remuneration for study- or maintenance-related services in that State not exceeding an amount equivalent to US $3,000 in any fiscal year.
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