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INTERPRETATION NOTE: NO. 18 (Issue 3) ACT : …

INTERPRETATION NOTE: NO. 18 (Issue 3) ACT : …

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5 The following comments in the General Report of the th Congress of the 65 International Fiscal Association 4 are relevant: “For obvious reasons, the exemption method is widely applied by countries taxing on

  Notes, Issue, Interpretation, Interpretation note

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