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      <description>A student who was resident in one Contracting State immediately before visiting the other and who is present solely for education or training is exempt in the host State from tax on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State directly related to his studies; the exemption applies only while present for study and is limited to the period reasonably required to complete the education or training, subject to an absolute outer limit from the date of first arrival.</description>
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