Taxes covered

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..... al/administrative/territorial sub-divisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, .....

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..... jikistan: - taxes on income of legal persons; - taxes on income of individuals; (hereinafter referred to as "Tajik tax"). 4. The Agreement shall apply also to any identical or substan .....

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