Article 20: Students
United Nations Model Double Taxation Convention between Developed and Developing Countries (2017 Update)
Article 20
Students
Payments which a student or business trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
OECD Model Tax Convention on Income and Capital (2017 Update)
Article 20
Students
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Article 20 Bibliography
Claus Staringer & Anna Binder, "Students and Business Apprentices According to Art 20 OECD Model Convention", in Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck, eds., The OECD Model Convention and its Update 2014 (Amsterdam: IBFD, 2015).
De Broe, Luc. “Students (Article 20 OECD Model Convention)” in Michael Lang et al, eds, Source Versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives (Austin: Wolters Kluwer Law & Business, 2008) 295 <https://lrus.wolterskluwer.com/store/product/source-versus-residence-problems-arising-from-the-allocation-of-taxing-rights-in-tax-treaty-law-and-possible-alternatives/>
Eline Huisman & Nadine Oberbauer, "Chapter 8: Pensions, Students and other Income", in Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer,, eds., The UN Model Convention and Its Relevance for the Global tax treaty Network, WU Series vol. 7 (Amsterdam: IBFD, 2017).
Lang, Michael, ‘Does Art 20 of the OECD Model Convention Really Fit into Tax Treaties?’ in: Philip Baker and Catherine Bobbett (eds), Essays in Honour of John F Avery Jones, Tax Polymath, A Life in International Taxation (IBFD 2010) <https://www.ibfd.org/IBFD-Products/Tax-Polymath-Life-International-Taxation>
Macejovska, Katarina, ‘Students in Article 20 of the OECD Model Convention’ in: Daniela Hoohenwarter and Vanessa Metzler (eds), Taxation of Employment Income in International Tax Law (Linde 2009) <https://www.lindeverlag.at/buch/taxation-of-employment-income-in-international-tax-law-3785>
Marek Herm, "Student Article in Model Conventions and in Tax Treaties" (2004) 32 Intertax, Issue 2, pp. 69–90. https://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2004011
Article 20 Cases
Cai v The Queen, [1996] 3 CTC 2724 (TCC).
Fedor Ratnikov v Commissioner of Internal Revenue, 30 March 2009 (United States).
Finanzgericht Niedersachsen (Tax Court, Niedersachsen), 3 K 10119/02, 9 March 2005, Steuerentscheid, 2005, 595 (Germany).
Gu v Her Majesty the Queen, 26 April 1991, [1991] 2 CTC 2093.
Li v R, [1994] 1 CTC 28 (FCA).
Renz v The Queen, [2003] 1 CTC 2307 (TCC).
Weyts v Commissioner of Internal Revenue, (US Tax Court 2003).
Wolfgang Metz v Commissioner of Internal Revenue, 17 January 1985, 49 TCM (CCH) 575 (United States).
Qing Gang K Li v Her Majesty the Queen, 2 June 1994, [1994] 1 CTC 28.