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    <description>Individuals temporarily present in the other State as students, business apprentices, or recipients of grants for study or research are exempt from tax in that State on remittances from abroad for maintenance, education or training, on scholarships, and on remuneration for services rendered in that State if those services are connected with studies or training or necessary for maintenance.</description>
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      <description>Individuals temporarily present in the other State as students, business apprentices, or recipients of grants for study or research are exempt from tax in that State on remittances from abroad for maintenance, education or training, on scholarships, and on remuneration for services rendered in that State if those services are connected with studies or training or necessary for maintenance.</description>
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