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<h1>Income for Students and Apprentices Abroad is Tax-Free for Up to Five Years Under Specific Conditions</h1> Payments received by students or apprentices who are residents of one Contracting State and visit the other solely for education or training are exempt from taxation in the host State, provided these payments originate from sources outside the host State. Additionally, remuneration for services related to their education or training is not taxable in the host State if necessary for maintenance, with benefits limited to five years from the date of arrival. The provision ensures that students and apprentices are not taxed on income necessary for their education and maintenance while studying or training abroad.