Student tax exemption: foreign maintenance payments and study-related employment income in host state are tax-exempt. A student resident of one Contracting State immediately before visiting the other and present solely for education or training is exempt in the host State from tax on payments made by persons residing outside the host State for maintenance, education or training (including grants, loans and scholarships) and on remuneration from employment in the host State if the employment is directly related to the studies; these benefits extend only for a reasonable period to complete the education or training and terminate after six consecutive years from first arrival for that purpose.