Student tax exemption for maintenance and education payments sourced outside the host state, plus resident-equivalent reliefs during studies.

A student resident of one Contracting State who is present in the other solely for education or training is exempt from tax in the visiting State on maintenance, education or training payments arising from sources outside that State; such students also receive the same resident-equivalent exemptions, reliefs or reductions for grants, scholarships and employment remuneration not covered by that primary exemption, subject to a reasonable time to complete the course and a maximum duration of five consecutive years from first arrival.

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