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of <h1>Students Abroad: Tax Exemption on Foreign Payments for Education and Training Up to Six Years Under Treaty Rules</h1> A student who was a resident of one Contracting State before visiting the other for education or training is exempt from tax in the host state on payments received from sources outside that state for maintenance, education, or training. This exemption applies for a reasonable period necessary to complete the education or training, but not exceeding six consecutive years from the student's first arrival in the host state.
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