Student tax exemption for cross-border trainees exempts foreign maintenance payments and limited employment income during study visits. A student or business apprentice who was a resident of one Contracting State immediately before visiting the other and who is present solely for education or training is exempt in the host State from tax on payments from persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State up to the amount exempt under the host State's laws when such employment is directly related to studies or for maintenance. The exemption is limited to a period reasonable to complete the education or training and capped by an absolute maximum duration from first arrival.