Article 2 -Taxes Covered

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..... ra 1 of Article 2 ] There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. [ Para 2 of Article 2 ] The ex .....

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