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Tax exemption for students and trainees: maintenance remittances, grants and limited remuneration exempt during temporary study visits. A resident of one Contracting State temporarily present in the other as a student, business or technical apprentice, or grantee is exempt from tax in the host State on remittances for maintenance and study, the grant or allowance itself, and remuneration up to United States Dollars five hundred per month for services connected with study, research or training or necessary for maintenance.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for students and trainees: maintenance remittances, grants and limited remuneration exempt during temporary study visits.
A resident of one Contracting State temporarily present in the other as a student, business or technical apprentice, or grantee is exempt from tax in the host State on remittances for maintenance and study, the grant or allowance itself, and remuneration up to United States Dollars five hundred per month for services connected with study, research or training or necessary for maintenance.
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