Tax exemption for visiting students and trainees during temporary study or training stays in the host State. Article 22 exempts from tax in the host State specified receipts for residents temporarily present solely for study, apprenticeship or specialisation: remittances from abroad for maintenance or education, grants or allowances from qualifying organisations, and remuneration from abroad; it also exempts, for limited periods, income from local employment undertaken to supplement means and remuneration under government training arrangements, and requires that educational institutions be recognised by the competent authority.
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.
Tax exemption for visiting students and trainees during temporary study or training stays in the host State.
Article 22 exempts from tax in the host State specified receipts for residents temporarily present solely for study, apprenticeship or specialisation: remittances from abroad for maintenance or education, grants or allowances from qualifying organisations, and remuneration from abroad; it also exempts, for limited periods, income from local employment undertaken to supplement means and remuneration under government training arrangements, and requires that educational institutions be recognised by the competent authority.
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