Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Tax Exemptions for Students Under Article 21 of Double Tax Avoidance Agreement Explained: Study-Related Income Rules</h1> Article 21 of the Double Tax Avoidance Agreement between Cyprus and another Contracting State addresses tax exemptions for students. It provides that 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 abroad for maintenance, education, or training. Additionally, remuneration from employment related to their studies is also exempt. These benefits are limited to a reasonable period necessary to complete the education or training, not exceeding four consecutive years from the student's arrival in the host state.