Taxes covered

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.... its political subdivisions 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 element....

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....nd any other tax on income imposed under the Income Tax Act, Cap. 262, Revised Edition 2004 (hereinafter referred to as "Tanzanian Tax") 4. This Agreement shall apply also to any identical or subst....