Student tax exemption protects foreign students' maintenance and training payments from host state taxation when sourced abroad.

Article 21 exempts from host state taxation payments received by a student or business apprentice who immediately before visiting was a resident of the other Contracting State and who is present solely for education or training, provided such payments arise from sources outside the host State and are for maintenance, education or training, and the exemption is subject to a reasonable period to complete the education or training, in no event exceeding six consecutive years from first arrival.

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