Tax exemption for students and trainees: limited nonresident grants and personal service income are not taxed during temporary visits. Nonresident students and trainees temporarily present in the other Contracting State for study, training or research are exempt from tax in the host State on gifts from abroad for maintenance and on grants, allowances or awards, and on limited amounts of income from personal services rendered there; exemptions require residency in the home State immediately before the visit and are limited to the period reasonably required but not exceeding five years. Short term employees or contract workers present up to twelve months may also exempt limited personal services income, and government sponsored participants are exempt on payments by their home State for maintenance, training, research or study.
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.
Tax exemption for students and trainees: limited nonresident grants and personal service income are not taxed during temporary visits.
Nonresident students and trainees temporarily present in the other Contracting State for study, training or research are exempt from tax in the host State on gifts from abroad for maintenance and on grants, allowances or awards, and on limited amounts of income from personal services rendered there; exemptions require residency in the home State immediately before the visit and are limited to the period reasonably required but not exceeding five years. Short term employees or contract workers present up to twelve months may also exempt limited personal services income, and government sponsored participants are exempt on payments by their home State for maintenance, training, research or study.
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