TAXES COVERED

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..... d description imposed by the Central Government or the Governments of political sub-divisions or local authorities, irrespective of the manner in which they are levied; (b) in Gibraltar, taxes of ev .....

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..... he existing taxes if the competent authorities of the Contracting Parties so agree. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxat .....

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