Payments received by students and apprentices

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Full Text of the Document

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.... a business apprentice, or (c) for the purpose of study or research, as a recipient of a grant, allowance or award, from a governmental, religious, charitable, scientific or educational organisation, shall be exempt from tax in that other Contracting State : (i) on all remittances from abroad for the purposes of maintenance, education or training; (ii) on the grant, allowance or award; and....