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          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.

          <h1>Student and apprentice tax exemption shields foreign maintenance payments and limited study related employment income from tax during temporary education visits.</h1> Students and apprentices resident in one Contracting State who are present in the other solely for education or training are exempt from tax in the host State on payments made to them by persons residing outside the host State for maintenance, education or training, and on limited remuneration from employment in the host State where such employment is directly related to their studies or undertaken for maintenance; the exemption is limited to the period reasonably required to complete the education or training and to a fixed maximum continuous duration from first arrival.

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