Student and apprentice payments exemption: external-source support is not taxed in the visited State, with parity reliefs for other aid. Payments to a student or business apprentice who immediately before visiting was resident of the other Contracting State and who is present solely for education or training are not taxable in the visited State if those payments arise from sources outside that State. Grants, scholarships and remuneration not covered by that rule entitle the student or apprentice, during education or training, to the same tax exemptions, reliefs or reductions available to residents of the visited 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 and apprentice payments exemption: external-source support is not taxed in the visited State, with parity reliefs for other aid.
Payments to a student or business apprentice who immediately before visiting was resident of the other Contracting State and who is present solely for education or training are not taxable in the visited State if those payments arise from sources outside that State. Grants, scholarships and remuneration not covered by that rule entitle the student or apprentice, during education or training, to the same tax exemptions, reliefs or reductions available to residents of the visited State.
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