Student tax exemption for maintenance and limited employment income when studying abroad under DTAA; conditions on purpose and duration. A student or business apprentice resident of one Contracting State present in the other solely for education or training is exempt from tax in the host State on payments from persons outside the host State for maintenance, education or training and on remuneration from employment in the host State when directly related to studies or undertaken for maintenance, subject to a limited annual amount and confined to the reasonable duration of the education or training and not exceeding five consecutive years from first arrival.