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of <h1>Students and apprentices abroad get tax exemption on external funds for up to six years under specific conditions.</h1> A student or business apprentice 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 outside sources for maintenance, education, or training. Additionally, they are exempt on employment income if it aligns with the host state's tax laws and is related to their studies or maintenance. This exemption applies for a reasonable period necessary to complete their education or training, but not exceeding six consecutive years from their initial arrival in the host state.
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