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Taxes Covered

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....Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes im....

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............... (b) (in State B): .......................................... 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signat....

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Taxes Covered