Taxes covered

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Full Text of the Document

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....s of income, including taxes, on gains from the alienation of movable or immovable property and taxes on the total amount of wages or salaries paid by enterprises. 3. The existing taxes to which the Agreement shall apply are in particular: (a) in Myanmar: i) the income-tax imposed under the Income-Tax Law, 1974 (Law No. 7 of 1974); and ii) the profit tax imposed under....