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<h1>Article 21 of DTAA: Tax Exemptions for Students from Contracting States on Education Payments and Scholarships.</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between Armenia 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 on payments for maintenance, education, or training, provided these payments originate outside the host state. Additionally, such students are entitled to the same tax exemptions 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 needed to complete their education or training.