Student tax exemption protects maintenance payments and study-related employment income for visiting residents during their course of education. Article 21 grants a student tax exemption for residents visiting the other Contracting State solely for education or training, exempting payments from persons outside the host State for maintenance, education or training, and remuneration from employment in the host State directly related to studies; grants, loans and scholarships are included. Benefits are limited to a reasonable period to complete the education or training and do not extend beyond six consecutive years from first arrival in the host State.
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 tax exemption protects maintenance payments and study-related employment income for visiting residents during their course of education.
Article 21 grants a student tax exemption for residents visiting the other Contracting State solely for education or training, exempting payments from persons outside the host State for maintenance, education or training, and remuneration from employment in the host State directly related to studies; grants, loans and scholarships are included. Benefits are limited to a reasonable period to complete the education or training and do not extend beyond six consecutive years from first arrival in the host State.
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