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Taxes Covered

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Full Text of the Document

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....ner 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 taxes on gains from the alienation of movable or imm....

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Full Text of the Document

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....ax, including any surcharge thereon (hereinafter referred to as "Indian tax"). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the....