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of <h1>Tax Exemption for Foreign Students: Payments for Maintenance, Education, or Training Exempt Under Specific Conditions, Section 183.</h1> A student or business apprentice who was a resident of one Contracting State before visiting the other for education or training is exempt from tax in the latter state on payments received from outside that state for maintenance, education, or training. Additionally, remuneration from employment related to their studies is exempt if the employment does not exceed 183 days within a twelve-month period. These benefits are limited to the reasonable duration required to complete the education or training, not exceeding five consecutive years from the initial arrival in the other state.
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