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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.