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The Double Taxation Relief (Taxes on Income) (Ukraine) Order 1993
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- 1993 No. 1803
- SCHEDULE
- PART I
- Article 20
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Article 20Students
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that first-mentioned State, provided that such payments arise from sources outside that State.
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