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<h1>Foreign Students and Apprentices Enjoy Tax Exemption on Education Payments and Limited Employment Income for Up to Five Years</h1> A student or business apprentice who is a resident of one Contracting State and visits the other Contracting State solely for education or training is exempt from tax in the host state on payments received from outside the host state for maintenance, education, or training. Additionally, they are exempt on employment income up to $1000 annually, provided the work relates to their studies or maintenance. This exemption is valid for a reasonable period necessary to complete their education or training, not exceeding five consecutive years from their initial arrival in the host state.