Taxes covered

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..... otal capital, or on elements of income or of capital including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which this Convention shall apply are- (a) in Sri Lanka: (i) the income-tax, including the income-tax based on the turn-over of enterprises licensed by the Greater Colombo Economic Commission .....

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