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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>Tax exemption for visiting students and trainees: limited relief for foreign maintenance payments and modest study related employment earnings.</h1> A student or business apprentice resident in one Contracting State immediately before visiting the other and present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State if directly related to studies or for maintenance, subject to a modest remuneration ceiling. Entitlement depends on residence-before-visit, purpose-limited presence and a maximum duration not exceeding three consecutive years; monetary and temporal terms may be reviewed by the competent authorities.

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