Tax exemption for visiting students: maintenance payments from external sources are not taxed in the visiting State. Payments received by a student or business apprentice who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the visiting State if such payments arise from sources outside that State. Grants, scholarships and remuneration not covered by that exemption entitle the visiting student or apprentice during education or training to the same exemptions, reliefs or reductions in tax available to residents of the visited State.