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Taxes Covered

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Full Text of the Document

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....d on behalf of a 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 c....

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Full Text of the Document

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........................................... (b) (in State B): .......................................... 4. The Convention shall apply also to any identical or substantially similar taxes that....