Student tax exemption shields foreign students from host state tax on foreign maintenance payments and study related employment income. A student who was a resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt from tax in the host State on grants and scholarships and on payments received from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State if that employment is directly related to the student's studies; benefits are limited to what is reasonable to complete the education or training and in any event to six consecutive years from first arrival.