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The Double Taxation Relief (Taxes on Income) (Taiwan) Order 2002
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Taxes on Income)(Taiwan) Order 2002 No. 3137
Article 20Students
Where a student, who is a resident of a territory or who was a resident of that territory immediately before visiting the other territory and who is temporarily present in that other territory solely for the purpose of the student’s education, receives payments from sources outside that other territory for the purpose of the student’s maintenance or education, those payments shall be exempt from tax in that other territory.
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