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of <h1>Article 20 of Double Tax Avoidance Agreement: Students' and Apprentices' Payments Exempt from Host State Taxation</h1> Article 20 of the Double Tax Avoidance Agreement between two Contracting States addresses taxation for students and apprentices. It stipulates that payments received by a student or technical apprentice, who was a resident of one Contracting State before visiting the other solely for education or training, are not taxable in the host State if these payments originate from outside that State. Additionally, individuals temporarily in the host State for study or training under a government assistance program are exempt from taxation on grants, allowances, or awards received under such programs.
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