Taxes Covered

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..... 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 every kind and d .....

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..... s 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 taxation and related .....

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