Tax exemption for students and apprentices: foreign-source maintenance and training payments are not taxed in the host state. Payments for maintenance, education or training received by a visiting student or business apprentice who was a resident of the other Contracting State and whose payments arise from foreign sources are exempt from tax in the host State. Grants, scholarships and employment remuneration not covered by that foreign-source exemption are treated by conferring during the education or training the same tax exemptions, reliefs or reductions available to residents of the host State. Entitlement is limited to a reasonable or customary period required to complete the education or training, with an overall durational cap from first arrival.