Student tax exemption for cross-border maintenance and education payments; visiting students also receive resident-equivalent tax reliefs during study. A visiting student who was resident in the other Contracting State immediately before arrival is exempt from tax in the visited State on maintenance, education or training payments from sources outside that State, including grants, loans and scholarships; additionally, grants, scholarships and employment remuneration not covered by that exemption are eligible for the same tax exemptions, reliefs or reductions available to residents of the visited State, limited to a period reasonable or customarily required to complete the education or training.