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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Students from Uzbekistan get tax exemptions under Article 21 for education-related income abroad, capped at $700 annually.</h1> Article 21 of the Double Tax Avoidance Agreement between Uzbekistan and another Contracting State provides that students or business apprentices who were residents of one state before visiting the other for education or training purposes are exempt from tax in the host state. This exemption applies to payments from outside the host state for maintenance, education, or training, and to employment income up to $700 annually, provided the work is related to their studies or maintenance. The exemption is limited to a reasonable period necessary to complete their education or training, not exceeding three consecutive years.
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