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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Students: No Tax on Foreign Payments and Limited Employment Income in Host State for Up to 5 Years.</h1> A student or business apprentice 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 from outside for maintenance, education, or training. Additionally, they are exempt from tax on employment income up to 1.7 million Korean Won, provided the job is related to their studies or maintenance. This exemption is available for a reasonable period necessary to complete the education or training, but not exceeding five consecutive years from the date of first arrival in the host State.
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