Exemption for students and apprentices: foreign-source maintenance payments and study-related pay may be untaxed; longer stays confer resident tax reliefs.

Students and apprentices present in a Contracting State solely for education or training are not taxed there on maintenance, education or training payments from sources outside that State. Study-related remuneration paid in the host State is exempt where it is necessary for maintenance and the individual meets the treaty's short-term presence condition; once the presence threshold is reached, the individual receives the same tax exemptions, reliefs or reductions afforded to residents.

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