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of <h1>Tax Exemption for Students Under Article 21 of Double Tax Avoidance Agreement: Payments for Education Not Taxed for Six Years</h1> Article 21 of the Double Tax Avoidance Agreement between Korea and another Contracting State addresses the taxation of payments received by students or business apprentices. If these individuals, who were residents of one Contracting State before visiting the other for education or training, receive payments for maintenance, education, or training from sources outside the host state, such payments are exempt from taxation in the host state. This exemption applies for a reasonable period necessary to complete the education or training but is limited to a maximum of six consecutive years from the individual's arrival for educational purposes.
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