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Taxes covered

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....s: (i). taxes on income, profits, capital gains or net wealth which are imposed on behalf of political sub-divisions or local authorities of a Party, (ii). compulsory social security contributions payable to general government or to social security institutions established under public law, and (iii). taxes in other categories, except customs duties, imposed on behalf of a Party, namely: (....

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....quot;Depositaries") of any change to be made to Annex A as a result of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary. 4. The Convention shall also apply, as from their adoption, to any identical or substantial....