Student and trainee tax exemption: visiting students' remuneration and grants remain tax-exempt in the host state subject to conditions. A resident of one Contracting State who visits the other solely as a student, business apprentice, or recipient of a qualifying grant is exempt in the host State from tax on remuneration and remittances for maintenance, education or training, on the grant or allowance, and on employment remuneration necessary to complete study, research or training. A visitor employed or contracted to acquire technical, professional or business experience for up to one year is similarly exempt on such remuneration, subject to the Agreement's income ceiling.