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of <h1>Tax Exemption for Students: Article 21 of Double Tax Avoidance Agreement Grants Up to Six Years Exemption Abroad</h1> Article 21 of the Double Tax Avoidance Agreement between Tanzania and another contracting state provides tax exemptions for students. A student who was a resident of one contracting state before visiting the other for education or training is exempt from tax in the host state on payments received from outside that state for maintenance, education, or training. This exemption is valid for a reasonable period necessary to complete the education or training, not exceeding six consecutive years from the student's first arrival in the host state.
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