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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemptions for Students Under Article 20 of Double Tax Avoidance Agreement: Key Benefits and Limitations</h1> Article 20 of the Double Tax Avoidance Agreement between Bhutan and another Contracting State provides tax exemptions for students who are residents of one state and visit the other for education or training. These exemptions apply to payments received from outside the host state for maintenance, education, or training, and to remuneration from employment related directly to their studies. The benefits are limited to a reasonable period necessary for completing their education or training, not exceeding six consecutive years from their arrival in the host state for educational purposes.
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