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<h1>Students Exempt from Tax on Overseas Payments and Study-Related Jobs Under Article 21 of DTAA</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between Tajikistan and another Contracting State provides tax exemptions for students. A student 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 received from abroad for maintenance, education, or training. Additionally, remuneration from employment directly related to their studies is also exempt. These benefits are available for a reasonable period necessary to complete the education or training, not exceeding six consecutive years from the student's first arrival in the host state.