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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Students Enjoy Tax Exemptions Under Article 20 of Double Tax Agreement for Up to Six Years in Host Country.</h1> Article 20 of the Double Tax Avoidance Agreement between two contracting states addresses tax exemptions for students. A student who was a resident of one state before visiting the other for education or training is exempt from tax in the host state on payments received from abroad for maintenance, education, or training. Additionally, the student is entitled to the same tax exemptions as residents of the host state. These benefits are limited to a reasonable period necessary to complete their education or training, not exceeding six consecutive years from their initial arrival.