Student tax exemption: maintenance payments and study related employment income are tax exempt while studying in the host state. A visiting student resident of the other Contracting State is exempt in the host State from tax on payments from persons residing outside that host State for maintenance, education or training (including grants, loans and scholarships) and on remuneration from employment in the host State when that employment is directly related to the student's studies; the exemption applies only for a period reasonably required to complete the education or training and not beyond six consecutive years from first arrival.