https://www.taxtmi.com/acts?id=5704 A visiting student or business apprentice resident of one Contracting State before arrival in the other is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training and on remuneration from employment in the host State when the work is directly related to studies or apprenticeship. The employment exemption is limited to short aggregate periods within twelve months and both exemptions are confined to the period reasonably required to complete the education or training, subject to an absolute outer time limit from first arrival. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 29 Aug 2024 17:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5704 A visiting student or business apprentice resident of one Contracting State before arrival in the other is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training and on remuneration from employment in the host State when the work is directly related to studies or apprenticeship. The employment exemption is limited to short aggregate periods within twelve months and both exemptions are confined to the period reasonably required to complete the education or training, subject to an absolute outer time limit from first arrival. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5704