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Taxes Covered

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Full Text of the Document

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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....

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Full Text of the Document

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....ii) the personal income-tax (iedzivotaju ienakuma nodoklis);  (hereinafter referred to as "Latvian tax"). 4. The Agreement shall apply also to any identical or substantially similar t....

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