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of <h1>Students Abroad Get Tax Exemption on Foreign Payments for Education; Enjoy Local Benefits on Scholarships and Job Income.</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 host State on payments from outside that State for maintenance, education, or training. Additionally, such individuals are entitled to the same tax exemptions, reliefs, or reductions as residents of the host State for grants, scholarships, and employment remuneration not covered by the initial exemption. These benefits apply for a reasonable period necessary to complete the education or training. Residency is determined based on the taxable year of the visit or the preceding year.
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