Student and trainee exemption excludes host-state taxation of maintenance and qualifying earnings from training-related temporary work. Payments to a student or trainee who immediately before visiting was resident of the other Contracting State and is present solely for education or ... Summary
Student and trainee exemption excludes host-state taxation of maintenance and qualifying earnings from training-related temporary work.
Payments to a student or trainee who immediately before visiting was resident of the other Contracting State and is present solely for education or training shall not be taxed in the host Contracting State when for maintenance, education or training. Remuneration from temporary services connected with the education or training that supplements maintenance is likewise not taxed, and benefits extend only for a period reasonably or customarily required to complete the education or training.
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