Student tax exemption protects remittances and study grants from host-state taxation when presence is solely for education or research. Article 20 exempts from tax in the host Contracting State remittances from abroad intended for maintenance, education, training, study or research and grants, allowances or awards received for study or research by an individual temporarily present there as a student, business apprentice, or grant recipient. A deeming residency rule treats an individual as resident of a Contracting State if resident in the previous year (or calendar year) in which the visit occurs or in the immediately preceding year, determining eligibility for these exemptions.