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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Students Get Tax Exemption Under Article 21 of Double Tax Agreement for Up to 5 Years While Studying Abroad</h1> Article 21 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 on maintenance, education, or training payments from external sources. Additionally, students are entitled to the same tax exemptions and reductions as residents of the host State for grants, scholarships, and employment not covered by the initial exemption. These benefits are limited to the reasonable duration of their education or training, not exceeding five consecutive years from the student's first arrival.
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