Taxes Covered
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....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 elements of i....
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....hile, the taxes imposed under the Income-Tax Act, "Ley sobre Impuesto a la Renta" (hereinafter referred to as "Chilean tax"); 5. The Agreement shall apply also to any identical or substantially sim....


TaxTMI