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Taxes Covered
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.... of 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 elemen....
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.... (i) the income tax; (ii) the corporation tax; and (iii) the special tax for rural development on income (hereinafter referred to as "Korean tax"). 4. The Agreement shall apply also to any ide....