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    <description>Residents temporarily present in the other Contracting State as students, trainees, apprentices or as employees sent to acquire experience are exempt from tax in the host State on remittances for maintenance, recognised grants or awards, and limited remuneration for services connected with study, research, training or acquisition of experience. The Article prescribes maximum durations for each category of stay, an annual monetary cap on supplementary remuneration, and deeming rules for residency and for determining whether an educational institution is &quot;recognised.&quot;</description>
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