Taxes Covered

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..... cluding 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. 3. The existing taxes to which the Convention shall apply are in particular: (a) in Austria: (i) the income-tax (die Einkommensteuer); (ii) the corporation tax (die Korperschaftsteuer); (hereinafter referred to a .....

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