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          <h1>Tax Exemptions Under Article 21: Students and Trainees Enjoy Relief on Gifts, Grants, and Limited Income for Up to 5 Years.</h1> Article 21 of the Double Tax Avoidance Agreement between the UK and another Contracting State outlines tax exemptions for students and trainees. Individuals temporarily in the other state for study, training, or research purposes are exempt from tax on gifts for maintenance, grants, and limited income from personal services, with specific monetary caps and conditions. These exemptions are valid for up to five years. Additionally, individuals temporarily present for technical or professional experience or government-sponsored programs are exempt from tax on certain income for up to 12 months, with specified limits.

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