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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tax Exemptions for Students and Trainees Under Article 20 of Double Tax Agreement: Key Provisions Explained</h1> Article 20 of the Double Tax Avoidance Agreement between Finland and another Contracting State addresses tax exemptions for students and trainees. Payments received by students or trainees from sources outside the host state for maintenance, education, or training purposes are not taxed in the host state. Additionally, students or trainees residing in one Contracting State and visiting the other for a period not exceeding 183 days are exempt from taxation on remuneration for services rendered in connection with their studies or training, provided the earnings are necessary for their maintenance.