Student income exemption: payments for maintenance or education from abroad are not taxed where study is the sole purpose of visit. Payments received by a student or business apprentice who was resident of the other Contracting State immediately before visiting and who is present solely for education or training shall not be taxed in the State of temporary presence, provided such payments arise from sources outside that State; the UN Model explicitly includes a trainee or apprentice.
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Provisions expressly mentioned in the judgment/order text.
Student income exemption: payments for maintenance or education from abroad are not taxed where study is the sole purpose of visit.
Payments received by a student or business apprentice who was resident of the other Contracting State immediately before visiting and who is present solely for education or training shall not be taxed in the State of temporary presence, provided such payments arise from sources outside that State; the UN Model explicitly includes a trainee or apprentice.
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