Direct Tax Avoidance Agreements

Taipei

Article 21

STUDENTS

1. A student who is or was a resident of one of the territories immediately before visiting the other territory and who is present in that other territory solely for the purpose of his education or training, shall besides grants, loans and scholarships be exempt from tax in that other territory on:

 (a)  payments made to him by persons residing outside that other territory for the purposes of his maintenance, education or training; and

 (b)  remuneration which he derives from an employment which he exercises in the other territory if the employment is directly related to his studies.

2. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article, for more than six consecutive years from the date of his first arrival in that other territory.