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Taxes Covered

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.... its political sub-divisions or local authorities irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and capital gains all taxes imposed on total incom....

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....al gains tax (hereinafter referred to as "Irish tax"). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of ....

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Taxes Covered