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of <h1>Students Exempt from Host State Tax Under Article 22 of DTAA for Education-Related Payments and Employment for Up to Six Years.</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States addresses tax exemptions for students. A student who is or was a resident of one Contracting State and visits the other solely for education or training is exempt from tax in the host state on payments received from outside the host state for maintenance, education, or training. Additionally, remuneration from employment directly related to their studies is exempt. These benefits are limited to a reasonable period necessary for completing the education or training, not exceeding six consecutive years from the student's first arrival for educational purposes.
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