Tax exemption for visiting teachers and students: limited host-state relief for remuneration and foreign remittances under DTAA. Visiting teachers, lecturers or researchers invited by a host State institution are exempt from host state tax on remuneration for such activities during the first year of arrival, with second year exemption limited to remuneration from abroad. Students, business apprentices, approved grant recipients and technical cooperation participants who were residents of the other Contracting State are exempt in the host State for remittances from abroad for maintenance, education or training and for employment remuneration from the other State up to a specified annual limit when directly related to study or for maintenance.