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of <h1>Student Payments for Education Abroad Not Taxable in Host State; Exemptions for Up to 5 Years under Specific Conditions</h1> Payments received by a student, apprentice, or trainee from one Contracting State for maintenance, education, or training while residing in another Contracting State for educational purposes are not taxable in the host state if sourced externally. Additionally, remuneration for dependent personal services performed in the host state is not taxable if directly related to education or training or necessary to supplement maintenance resources, with benefits limited to five consecutive years from the initial arrival in the host state.
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