Tax exemption for students and apprentices for foreign maintenance payments and study related local employment, subject to time limits.

Article 22 exempts students and business apprentices present solely for education or training from tax in the host Contracting State on payments from persons residing outside that State for their maintenance, education or training, and on remuneration from employment in the host State when that employment is directly related to studies or undertaken for maintenance. The exemption applies only for the period reasonably or customarily required to complete the education or training and terminates no later than three consecutive years from the individual's first arrival in the host State.

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