Tax exemption for students and apprentices for maintenance and study-related work income, subject to a reasonable time limit. Students and apprentices present in the host Contracting State solely for education or training are exempt from tax there on payments from persons residing outside that State for maintenance, education or training, and on limited remuneration from employment in the host State where the employment is directly related to studies or undertaken for maintenance; the exemption is confined to the period reasonably required to complete the education or training and in no event extends beyond seven consecutive years from first arrival.