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of <h1>Tax Exemption for Students: Up to $2,000 Annual Income Exempt in Host State Under Specific Conditions for Three Years</h1> A student or business apprentice who was a resident of one Contracting State before visiting the other for education or training is exempt from tax in the latter state on payments received for maintenance, education, or training from sources outside that state. Additionally, they are exempt on remuneration from employment within the host state, up to $2,000 annually, if directly related to their studies or maintenance. These benefits are limited to the reasonable duration needed to complete their education or training, not exceeding three consecutive years from their initial arrival in the host state.
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