Taxes covered

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..... al 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 or on elements of income, in .....

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..... remittance tax; (hereinafter referred to as Vietnamese tax). 4. The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Ag .....

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