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Taxes Covered

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Full Text of the Document

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....hereon; (ii) the surtax; and (iii) the wealth-tax, (hereinafter referred to as 'Indian tax'); (b) in France: (i) the income-tax (l'impôt sur le revenu') including any withholdi....

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Full Text of the Document

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....ion shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the present Convention in addition to, or in place of,....