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Taxes covered

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Full Text of the Document

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....olitical sub-divisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of ....

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Full Text of the Document

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....ome tax imposed under the Income. Tax Act, 2058 B.S. (2002 A.D.); (hereinafter referred to as "Nepalese tax"). 4. The Agreement shall apply also to any identical or substantially similar t....

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