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<h1>Tax Exemption for Educators, Researchers, and Students Abroad: Key Provisions and Time Limits Explained.</h1> Remuneration for education or scientific research received by individuals who were residents of one Contracting State before visiting another for teaching or research purposes is exempt from tax in the host state for up to two years, provided the research serves the public interest. Students or apprentices from one Contracting State studying or training in another are not taxed on payments for maintenance, education, or training if sourced externally. Employment income earned by students or apprentices in the host state is tax-exempt for a reasonable period required to complete their education or training, not exceeding three years.