Confidence intervals and two-sided significance tests are linked in the sense that a two-sided test at a significance level $\alpha$ can be carried in the form of a confidence interval with confidence level 1 - $\alpha$.

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This statement is true. A two-sided significance test at a significance level α can be conducted by constructing a confidence interval with a confidence level of 1-α. If the null hypothesis falls outside of this interval, it can be rejected at the given significance level.

Confidence Intervals and Two-Sided Significance Tests Are Linked in the Sense