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Taxes covered

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Full Text of the Document

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.... 1. The taxes which are the subject of this Convention are: (a) in the United Kingdom of Great Britain and Northern Ireland: (i) the income tax; (ii) the corporation tax; (iii) the capi....

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Full Text of the Document

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.... 2. This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or i....