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Students tax exemption for foreign-funded maintenance and education during study, subject to a fixed maximum duration. A student resident of one Contracting State who is present in the other State solely for education or training is exempt from tax in the host State on payments from persons resident outside that host State for the student's maintenance, education or training, including grants, loans and scholarships; the exemption lasts for a period reasonable or customarily required to complete the education or training and is subject to a maximum of six consecutive years from first arrival.
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Provisions expressly mentioned in the judgment/order text.
Students tax exemption for foreign-funded maintenance and education during study, subject to a fixed maximum duration.
A student resident of one Contracting State who is present in the other State solely for education or training is exempt from tax in the host State on payments from persons resident outside that host State for the student's maintenance, education or training, including grants, loans and scholarships; the exemption lasts for a period reasonable or customarily required to complete the education or training and is subject to a maximum of six consecutive years from first arrival.
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