Student exemption: maintenance payments and limited study related employment income exempt while temporarily studying abroad. A visiting student or business apprentice resident of one Contracting State before arrival in the other is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training and on remuneration from employment in the host State when the work is directly related to studies or apprenticeship. The employment exemption is limited to short aggregate periods within twelve months and both exemptions are confined to the period reasonably required to complete the education or training, subject to an absolute outer time limit from first arrival.
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 exemption: maintenance payments and limited study related employment income exempt while temporarily studying abroad.
A visiting student or business apprentice resident of one Contracting State before arrival in the other is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training and on remuneration from employment in the host State when the work is directly related to studies or apprenticeship. The employment exemption is limited to short aggregate periods within twelve months and both exemptions are confined to the period reasonably required to complete the education or training, subject to an absolute outer time limit from first arrival.
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