in Iceland. (i) the taxes referred to in subparagraph (a) of paragraph 1 of Article 2; (ii) the value-added tax (virðisaukaskattur); (iii) the financial activities tax (fjársýsluskattur); (iv) the social security tax (tryggingagjald); and (v) the inheritance tax (erfðafjárskattur);
Appears in 3 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation