Student tax exemption for maintenance payments and limited study-related employment remuneration under the treaty. Students and apprentices present solely for education or training are exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training, and on employment remuneration in the host State to the extent it is directly related to studies or undertaken for maintenance, subject to a monetary ceiling on such remuneration.
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 for maintenance payments and limited study-related employment remuneration under the treaty.
Students and apprentices present solely for education or training are exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training, and on employment remuneration in the host State to the extent it is directly related to studies or undertaken for maintenance, subject to a monetary ceiling on such remuneration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
