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of <h1>Students and trainees exempt from host State taxes on certain payments under Article 21 of Double Tax Agreement.</h1> Under Article 21 of the Double Tax Avoidance Agreement between two Contracting States, payments received by a student, business apprentice, or trainee, who was previously a resident of one Contracting State and is present in the other solely for education or training, are exempt from taxation in the host State. This exemption applies if the payments originate from outside the host State and include employment remuneration not exceeding $3,000 annually for up to two years, provided the employment is directly related to their studies.
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