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    <description>Students and apprentices present solely for education or training are exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training, and on employment remuneration in the host State to the extent it is directly related to studies or undertaken for maintenance, subject to a monetary ceiling on such remuneration.</description>
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      <description>Students and apprentices present solely for education or training are exempt from tax in the host State on payments from persons residing outside that State for maintenance, education or training, and on employment remuneration in the host State to the extent it is directly related to studies or undertaken for maintenance, subject to a monetary ceiling on such remuneration.</description>
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