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any costs incurred by the participants as a result of such testing or other arrangements shall be borne solely by the participants .
any costs incurred by the participants as a result of such testing or other arrangements shall be borne solely by the participants .
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other state.
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other state.