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<h1>Students Abroad Exempt from Host State Taxes on Education Payments and Limited Employment Income for Up to 5 Years</h1> A student or business apprentice who was a resident of one Contracting State before visiting another Contracting State for education or training purposes is exempt from tax in the latter state on certain payments. These include payments from persons outside the host state for maintenance, education, or training, and employment remuneration up to $500 or its equivalent, provided the work is related to studies or maintenance. These benefits are limited to a reasonable period necessary to complete the education or training, not exceeding five consecutive years from the individual's first arrival in the host state.