Article 2 Taxes covered
/ Vägledning / 2018 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 2 Taxes covered
, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. The existing taxes to which the Convention shall apply are in particular: (in State A)………………………………… (in State B)………………………………… The Convention