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of <h1>DTAA Article 21: Tax Exemptions for Students and Apprentices on Foreign Payments for Up to Five Years</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses tax exemptions for students and business apprentices. It stipulates that payments received by a student or apprentice for maintenance, education, or training purposes, originating from outside the host state, are not subject to taxation in that state. Additionally, such individuals are entitled to the same tax exemptions or reductions as residents of the host state for grants, scholarships, and employment remuneration not covered by the first provision. These benefits are available for a reasonable period necessary to complete their education or training, but not exceeding five years.
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