Taxes covered

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..... ub-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, inclu .....

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..... (2002 A.D.); (hereinafter referred to as Nepalese tax ). 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreemen .....

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