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    <description>The Article provides a student tax exemption where a person resident of one Contracting State immediately before visiting the other is present solely for education or training; it exempts from tax payments from persons outside the host State for maintenance, education or training, and remuneration from employment in the host State when that employment is directly related to the student&#039;s studies, subject to residence and a reasonable/time-limited duration measured from first arrival.</description>
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