TAXES COVERED

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..... l income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable and immovable property, taxes on the total amounts of wages or salaries paid by enterprise, 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 t .....

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