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    <title>Article 20 - Students</title>
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    <description>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.</description>
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      <description>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.</description>
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