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(3) The existing taxes to which the Agreement shall apply are:
(a)in the United Kingdom:
(i)the income tax;
(ii)the corporation tax; and
(iii)the capital gains tax;
(hereinafter referred to as “United Kingdom tax”);
(b)in Vietnam;
(i)the income tax;
(ii)the profits tax;
(iii)the profit remittance tax;
(iv)the foreign petroleum sub contractor tax;
(v)the foreign contractor tax;
(hereinafter referred to as “Vietnamese tax”).
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