Student exemption from taxation on maintenance payments and connected services during study, limited to a reasonable period. Payments to a resident of one Contracting State who is present in the other solely for education or training - excluding grants, loans and scholarships - are exempt from tax in the State of study where such payments arise from sources outside that State. Remuneration for services connected with education or training and necessary for maintenance is not taxable in the State of residence when performed in the other State. Benefits are limited to a reasonable period to complete the education or training, and not more than six consecutive years from first arrival.
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Provisions expressly mentioned in the judgment/order text.
Student exemption from taxation on maintenance payments and connected services during study, limited to a reasonable period.
Payments to a resident of one Contracting State who is present in the other solely for education or training - excluding grants, loans and scholarships - are exempt from tax in the State of study where such payments arise from sources outside that State. Remuneration for services connected with education or training and necessary for maintenance is not taxable in the State of residence when performed in the other State. Benefits are limited to a reasonable period to complete the education or training, and not more than six consecutive years from first arrival.
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