Taxes Covered

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....ions 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 income, including tax....

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....come-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 similar taxes that are imposed after the ....