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Taxes covered

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Full Text of the Document

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....capital, or on elements of income or of capital including taxes on gains from alienation of movable or immovable property as well as on capital appreciation. 2. The existing taxes to which the Agre....

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Full Text of the Document

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....to as "Indian tax"). 3. This Agreement shall also apply to any identical or substantially similar taxes on income or capital which are imposed at Federal or State level by either Contracting State ....

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