Tax Treaty Benefits For Students And Business Apprentices From India


The United States has
income tax treaties with over 60 countries, all of which provide exemption
from tax for residents of the treaty country who come to the United States
for the primary purpose of their education or training. U.S. treaty policy
as embodied in Article 20 of the U.S. Model Treaty is to provide tax
exemption for payments for full-time education and training that arise
outside the United States. Over one-half of the U.S. treaties provide for
such a limited benefit for students and trainees including Article 21(1)
of the treaty with India. However, the treaty with India provides an
additional benefit for students and business apprentices.

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