Taxes Covered

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Full Text of the Document

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....al capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: in Serbia and Montenegro: 1) the tax on profit; 2) the tax on income; 3)....