Taxes Covered

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Full Text of the Document

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....al all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which this Agreement shall apply are in particular: In the case of India: (i) the income tax, including any surcharge thereo....