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of <h1>UK-Contracting State DTAA Article 21: Tax Exemptions for Students, Trainees, and Professionals on Maintenance, Education, and Limited Income.</h1> Article 21 of the Double Taxation Avoidance Agreement (DTAA) between the UK and another Contracting State addresses tax exemptions for students and trainees. Residents temporarily present in the other state for education, training, or research purposes are exempt from tax on gifts for maintenance and education, grants, and limited income from personal services. These exemptions are valid for up to five years. Additionally, individuals visiting for up to 12 months for professional experience or government-sponsored programs are exempt from tax on income not exceeding specified limits.
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