Student tax exemption: remittances, scholarships and study-related remuneration are exempt from host-state taxation. Article 21 exempts from host-state taxation an individual temporarily present as a student, business or technical apprentice, or grant recipient for study or research in the other Contracting State in respect of remittances from abroad for maintenance, education or training and in respect of scholarship grants; it also exempts remuneration for services rendered in the host State when such services are connected with studies or practical training or are necessary for maintenance.
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: remittances, scholarships and study-related remuneration are exempt from host-state taxation.
Article 21 exempts from host-state taxation an individual temporarily present as a student, business or technical apprentice, or grant recipient for study or research in the other Contracting State in respect of remittances from abroad for maintenance, education or training and in respect of scholarship grants; it also exempts remuneration for services rendered in the host State when such services are connected with studies or practical training or are necessary for maintenance.
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