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    <description>Article 21 grants a student tax exemption for residents visiting the other Contracting State solely for education or training, exempting payments from persons outside the host State for maintenance, education or training, and remuneration from employment in the host State directly related to studies; grants, loans and scholarships are included. Benefits are limited to a reasonable period to complete the education or training and do not extend beyond six consecutive years from first arrival in the host State.</description>
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