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<h1>Tax Exemptions for Students and Apprentices Under Article 21 of Double Tax Agreement: Key Benefits Explained</h1> Article 21 of the Double Tax Avoidance Agreement between Syria and another Contracting State provides tax exemptions for students and business 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, remuneration from employment related to studies or maintenance, up to Rs. 15,000 or its equivalent in Syrian currency, is tax-exempt. These benefits apply for a reasonable period necessary to complete education or training, not exceeding five consecutive years from the initial arrival.