Tax exemption for visiting researchers and students limits grant and personal service income during temporary foreign stays. Exemption from tax is provided for residents temporarily present in the other Contracting State for study, professional training, or research funded by grants, covering gifts for maintenance, the grant or award, and limited personal service income for up to five taxable years; separate one year exemptions apply to employees/contractors acquiring experience or studying and to participants in government sponsored training programmes, each subject to specified aggregate caps on personal service income.
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 visiting researchers and students limits grant and personal service income during temporary foreign stays.
Exemption from tax is provided for residents temporarily present in the other Contracting State for study, professional training, or research funded by grants, covering gifts for maintenance, the grant or award, and limited personal service income for up to five taxable years; separate one year exemptions apply to employees/contractors acquiring experience or studying and to participants in government sponsored training programmes, each subject to specified aggregate caps on personal service income.
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