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Taxes Covered

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Full Text of the Document

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....ng State or of its political subdivisions or territorial or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed o....

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Full Text of the Document

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....in Colombia, Income and Complementary Tax; (hereinafter referred to as "Colombian Tax"). 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the....

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