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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 20 of DTAA: Tax Exemptions for Students, Trainees in Great Britain and Northern Ireland Explained</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Great Britain and Northern Ireland outlines tax exemptions for students and trainees. Residents of one Contracting State visiting the other for studying, training, or research are exempt from taxation on gifts, grants, and certain income from personal services, subject to conditions. The exemption is limited to a reasonable period not exceeding five years. Additionally, individuals temporarily present for up to 12 months for acquiring experience or participating in government-sponsored programs are exempt from tax on specific income, with monetary limits set at lb750 or lb1,500 sterling, depending on the context.
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