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<h1>Students in Denmark Exempt from Tax on Foreign Payments and Limited Employment Income Under DTAA Article 20</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between Denmark and another Contracting State provides tax exemptions for students and apprentices. A resident of one Contracting State visiting the other solely for education or training is exempt from tax on payments received from outside the host state for maintenance, education, or training. Additionally, they are exempt from tax on employment income up to 20,000 Danish Crowns or its equivalent in Indian currency, provided the work is related to their studies or necessary for maintenance. These benefits are limited to a maximum of five consecutive years.