Typically, when referring to "qualified education expenses", that is tuition, books, and lab fees. Tuition and books is pretty much understood. the "lab fees" category can be rather broad though.
Also, when it comes to transportation costs, that's not included in "qualified education expenses".
If a 529 plan is in play here, then in addition to the qualified education expenses, 529 monies can be used for room and board expenses, provided the expense is in direct support of the education. Typically, the room and board expense that can be claimed is limited to what it would cost to live on campus if campus housing is offered, and to the cost of a meal plan if such is offered by the school. So if living off campus which is sometimes more expensive, you'd be limited to the cost of living on campus unless you have a letter from the school for each semester, informing you that on-campus housing is not available for that semester.
Typically for those attending school in another country they're usually sponsored by a family in that country which whom they may live. In that case, room and board costs may be a moot point.
