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<h1>Taxation of Government Service Remuneration Under Article 19 of Armenia DTAA: Key Rules and Exceptions Explained</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between Armenia and another Contracting State addresses the taxation of government service remuneration. Salaries, wages, and similar compensation paid by a state or its subdivisions to individuals for services rendered are taxable only in that state. However, if the services are performed in the other Contracting State and the individual is a resident and national of that state, the remuneration is taxable there. Pensions follow similar rules, being taxable in the state of origin unless the recipient is a resident and national of the other state. Articles 15 to 18 apply to business-related services.