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Contents

Official guidance
Double Taxation Relief Manual

DT8350PP · Double Taxation Relief Manual: Grenada

  • DT8350 · Agreements in force
  • DT8352 · Admissible taxes
  • DT8353 · Residence
  • DT8354 · Source
  • DT8355 · Subject to tax
  • DT8356 · Double Taxation Relief Manual : Grenada: dividends
  • DT8357 · Relief from Grenada tax
  • DT8390 · Underlying tax
  • DT8400 · Article 1 taxes covered
  • DT8401 · Article 2 general definitions
  • DT8402 · Double Taxation Relief Manual : Grenada: Article 3 industrial or commercial profits
  • DT8403 · Article 4 associated enterprises
  • DT8404 · Article 5 shipping and air transport
  • DT8405 · Article 6 dividends
  • DT8406 · Double Taxation Relief Manual : Grenada: Article 7 royalties
  • DT8407 · Article 8 governmental functions
  • DT8408 · Article 9 employments
  • DT8409 · Double Taxation Relief Manual : Grenada: Article 10 pensions and purchased annuities
  • DT8410 · Double Taxation Relief Manual : Grenada: Article 11 professors and teachers
  • DT8411 · Double Taxation Relief Manual : Grenada: Article 12 students and business apprentices
  • DT8412 · Article 13 elimination of double taxation
  • DT8413 · Double Taxation Relief Manual : Grenada: Article 14 exchange of information
  • DT8414 · Double Taxation Relief Manual : Grenada: Article 15 entry into force
  • DT8415 · Double Taxation Relief Manual : Grenada: Article 16 termination
  1. Double Taxation Relief Manual: Grenada: contents
  2. Double Taxation Relief Manual : Grenada: Article 12 students and business apprentices

DT8411 | Double Taxation Relief Manual : Grenada: Article 12 students and business apprentices

From HM Revenue & Customs · Double Taxation Relief Manual

A student or business apprentice from one of the territories who is receiving full-timeeducation or training in the other territory shall be exempt from tax in that other territory on payments made to him by persons in the first mentioned territory for the purposes of his maintenance, education or training.

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