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<h1>Students Abroad Exempt from Host State Taxes on Education Payments and Necessary Earnings for Up to Six Years</h1> A student who is or was a resident of one Contracting State before visiting the other for education or training is exempt from tax in the host state on payments from outside sources for maintenance, education, or training. Additionally, they are exempt from tax on earnings from employment directly related to their studies, provided the earnings are necessary for their maintenance. These benefits are available for a reasonable period required to complete the education or training, but not exceeding six consecutive years from the date of first arrival for educational purposes.