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of <h1>Students in foreign countries exempt from tax on education payments and related work income up to $2000 annually.</h1> A student or business apprentice residing in one Contracting State who visits the other Contracting State solely for education or training is exempt from tax in the latter on payments from outside sources for maintenance, education, or training. Additionally, they are exempt on employment income up to USD 2000 annually, provided the work is related to their studies or for maintenance. These benefits are available for a reasonable period necessary to complete the education or training, not exceeding seven consecutive years from their first arrival in the host state.
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