TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Student Income Exempt from Host State Taxation Under DTAA Article 21 for Up to Six Years</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) addresses the taxation of income for students. It stipulates that payments received by a student, who was a resident of one Contracting State before visiting the other Contracting State for education or training, are exempt from taxation in the host state if the payments originate from outside that state. This exemption applies for a reasonable period necessary to complete the education or training, but not exceeding six consecutive years from the student's initial arrival for educational purposes.
TaxTMI 
