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 ... Summary
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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