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    <description>Exemption applies where a resident visits the other Contracting State solely for education or training: payments from persons outside the host State for maintenance, education or training are tax exempt in the host State, and remuneration from employment in the host State is exempt provided it is directly related to studies or undertaken for maintenance, subject to a specified monetary ceiling during any twelve month period and to the overall time limit for benefiting from the provision.</description>
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      <description>Exemption applies where a resident visits the other Contracting State solely for education or training: payments from persons outside the host State for maintenance, education or training are tax exempt in the host State, and remuneration from employment in the host State is exempt provided it is directly related to studies or undertaken for maintenance, subject to a specified monetary ceiling during any twelve month period and to the overall time limit for benefiting from the provision.</description>
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