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<h1>Student trainees' payments for education or training are tax-exempt under Double Tax Avoidance Agreement.</h1> Payments received by a student, apprentice, or business trainee, who was a resident of one Contracting State before visiting the other Contracting State for education or training purposes, are exempt from taxation in the host State. This exemption applies only if the payments are for maintenance, education, or training and originate from sources outside the host State. This provision is part of the Double Tax Avoidance Agreement between the two Contracting States, aiming to prevent double taxation and facilitate international education and training exchanges.