Student and trainee tax exemption: presence for education or approved grants prevents taxation during study or training visits. A student or business apprentice resident of the other Contracting State present solely for education or training is exempt from tax in the host State when supported by payments received from outside that State. Separately, a resident arriving to study, research or train as a recipient of a grant, allowance or award from specified organisations or under a government technical assistance programme is exempt from tax in the host State from arrival for a period not exceeding two years.
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 trainee tax exemption: presence for education or approved grants prevents taxation during study or training visits.
A student or business apprentice resident of the other Contracting State present solely for education or training is exempt from tax in the host State when supported by payments received from outside that State. Separately, a resident arriving to study, research or train as a recipient of a grant, allowance or award from specified organisations or under a government technical assistance programme is exempt from tax in the host State from arrival for a period not exceeding two years.
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