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 Liste des déclarations formulées au titre du traité n° 127
Situation au 26/5/2013
Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 13 September 2012 - Or. Engl. ANNEX A – Taxes to which the Convention would apply: Article 2, paragraph 1.a.i: Income Tax. Article 2, paragraph 1.b.ii: Contributions to Social Security. Article 2, paragraph 1.b.iii. A: Tax on Personal Property. Article 2, paragraph 1.b.iii. C: Value Added Tax. Article 2, paragraph 1.b.iii. D: Tax on Liquid Fuels, Domestic Tax, Law 24764, Tax on Insurance and other Assets, Law 3764. Article 2, paragraph 1.b.iii. G: Presumptive Income Tax, Real Property Transfer Tax, Tax on the Debits and Credits originated from Financial Transactions, Law 25413, Simpified Regime for Taxpayers (Monotributo). Période d'effet : 1/1/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 13 September 2012 - Or. Engl. The Argentine Republic shall not provide any type of assistance in relation to the taxes of the other Parties as mentioned in Article 2, paragraph 1, sub-paragraphs b.i or b.iv, of the Convention according to Article 30, paragraph 1.a, of the Convention. Période d'effet : 1/1/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 13 September 2012 - Or. Engl. The Argentine Republic shall not provide assistance in the collection of tax claims or in the collection of administrative fines, for all the taxes, according to the provisions of Articles 11 and 12 of the Convention. Période d'effet : 1/1/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 13 September 2012 - Or. Engl. The Argentine Republic shall not provide assistance for the notification and the transfer of documents for any tax, according to the provisions of Article 17 of the Convention. Période d'effet : 1/1/2013 -
Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 13 September 2012 - Or. Engl. ANNEX B – Competent Authorities The Argentine Republic declares that the competent authority, with the powers mentioned in Article 3, paragraph 1.d, of the Convention, is the Federal Administration of Public Revenue. Période d'effet : 1/1/2013 -
Declaration transmited by the Australian Permanent Delegation to the OECD at the time of deposit of the instrument of ratification with the Secretary General of OECD on 30 August 2012 - Or. Engl. Annex A - Taxes to which the Convention applies For Australia, the Convention shall apply to taxes of every kind and description imposed under the federal laws of Australia administered by the Commissioner of Taxation which correspond to the taxes in the categories referred to in paragraphs 1(a) and (b)(ii) and (iii) of Article 2 of the Convention. Période d'effet : 1/12/2012 -
Declaration transmited by the Australian Permanent Delegation to the OECD at the time of deposit of the instrument of ratification with the Secretary General of OECD on 30 August 2012 - Or. Engl. Annex C - Definition of the term “national” for the purpose of the Convention In relation to Australia, the term “national” means any individual possessing the citizenship of Australia; and any legal person, company, partnership or association deriving its status as such from the laws in force in Australia. Période d'effet : 1/12/2012 -
Declaration transmited by the Australian Permanent Delegation to the OECD at the time of deposit of the instrument of ratification with the Secretary General of OECD on 30 August 2012 - Or. Engl. Annex B - Competent authorities In relation to Australia, the term “competent authority” means the Commissioner of Taxation or an authorised representative of the Commissioner. Période d'effet : 1/12/2012 -
Declaration transmited by the Australian Permanent Delegation to the OECD at the time of deposit of the instrument of ratification with the Secretary General of OECD on 30 August 2012 - Or. Engl. Article 29 - Territorial application of the Convention Pursuant to Article 29, paragraph 1, of the Convention, Australia declares that with respect to Australia, the Convention shall apply to Australia, excluding all external territories other than: (i) the Territory of Norfolk Island; (ii) the Territory of Christmas Island; (iii) the Territory of Cocos (Keeling) Islands; (iv) the Territory of Ashmore and Cartier Islands; (v) the Territory of Heard Island and McDonald Islands; and (vi) the Coral Sea Islands Territory, but including any area adjacent to the territorial limits of Australia (including the Territories specified in this Declaration) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or exploitation of any of the natural ressources of the exclusive economic zone or the seabed or subsoil of the continental shelf. Période d'effet : 1/12/2012 -
Declaration contained in the instrument of ratification deposited on 3 June 2004 - Or. Engl. The Republic of Azerbaijan declares that it will be unable to guarantee compliance with the provisions of the Convention in its territories occupied by the Republic of Armenia until these territories are liberated from that occupation (the schematic map of the occupied territories is available here). Période d'effet : 1/10/2004 -
Declaration contained in the instrument of ratification deposited on 3 June 2004 - Or. Engl. ANNEX A – Taxes to which the Convention would apply: Article 2, paragraph 1. a. i: . Income tax from individuals; . ¨Profit tax from legal persons (with the exception of entities and enterprises that are the property of municipalities); . Tax whitheld at the source of payment on income of non-residents; . Tax withheld from the net profit of a permanent establishment. Article 2, paragraph 1. b. i: . Profit tax from entities and enterprises that are the property of municipalities. Article 2, paragraph 1. b. ii: . Payments to the State Social Protection Fund. Article 2, paragraph 1. b. iii.A: . Property tax from legal persons. Article 2, paragraph 1. b. iii.B: . Land tax from legal persons. Article 2, paragraph 1. b. iii.C: . Value added tax. Article 2, paragraph 1. b. iii.D: . Excise tax. Article 2, paragraph 1. b. iii.E: . Road tax. Article 2, paragraph 1. b. iii.G: . Mining tax; . Tax under simplified system; . Duties withheld according to the “Law of state duties”. Article 2, paragraph 1. b. iv: . Land tax from individuals; . Property tax from individuals; . Mining tax on the exploitation of constructions materials produced in certain regions. Période d'effet : 1/10/2004 -
Declaration contained in the instrument of ratification deposited on 3 June 2004 - Or. Engl. ANNEX C – Definition of the term “national” is given in the following: The term “national” means: . all individuals possessing the nationality of the Republic of Azerbaijan; . all legal persons (including partnership and joint venture), companies, associations and other organisations deriving their status as such from the legislation of the Republic of Azerbaijan. Période d'effet : 1/10/2004 -
Declaration contained in the instrument of ratification deposited on 3 June 2004 - Or. Engl. ANNEX B – Competent authorities: Ministry of taxes, State Customs Committee, Ministry of Labour and Social Protection of Population, Ministry of Finance. Période d'effet : 1/10/2004 -
Declaration contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and amended at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000. ANNEX A - Taxes to which the Convention would apply I. Article 2, § 1.a.i: Personal tax, Corporation tax, Tax on legal persons, Tax on non-residents, Withholding tax on income from movable assets (tax on capital incomes), income tax deducted at source Special surcharge on tax on non-residents II. Article 2, § 1.b.i: Special surcharge on personal tax, Withholding tax on income from immovable assets (property tax) and surcharge. III. Article 2, § 1.b.iii: Under category A: Registration duties on gifts inter vivos. Under category C: Value added tax. Under category D: Excise duties, Special excise duties, Annual tax on insurance policies, Annual tax on profit sharing. IV. Article 2, § 1.b.iv: Under category A: Death duties and duties on transfers following death. Période d'effet : 1/12/2000 -
Declaration contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and confirmed at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000. ANNEX B - Competent authorities Minister for Finance or an authorised representative. Période d'effet : 1/12/2000 -
Declaration contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and confirmed at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000. ANNEX C - Definition of the word "national" for the purpose of the Convention None. Période d'effet : 1/12/2000 -
Reservation contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and confirmed at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000. To Article 30, § 1.a, of the Convention Belgium reserves the right not to provide any forms of assistance in relation to the taxes of other Parties in any of the categories listed in sub-paragraph b of paragraph 1 of Article 2: ii. : Compulsory social security contributions payable to general government or to social security institutions established under public law; iii. B : Taxes on immovable property; iii. E : Taxes on the use or ownership of motor-vehicles; iii. F : Taxes on the use or ownership of movable property other than motor-vehicles; iii. G : Any other taxes; iv. B : Taxes on immovable property; iv. C : General consumption taxes, such as value-added or sales taxes; iv. D : Specific taxes on goods and services such as excise duties; iv. E : Taxes on the use or ownership of motor-vehicles; iv. F : Taxes on the use or ownership of movable property other than motor-vehicles; iv. G : Any other taxes. Période d'effet : 1/12/2000 -
Reservation contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr. - and confirmed at the time of deposit of the instrument of ratification with the Secretary General of OECD, on 1 August 2000. To Article 30, § 1.c, of the Convention Belgium reserves the right not to provide assistance in respect of any tax claim: - which is in existence at the date of entry into force of the Convention in respect of Belgium; - which was the subject of a reservation by Belgium based on Article 30, § 1.a of the Convention and was already in existence at the date of withdrawal by Belgium of such a reservation. Période d'effet : 1/12/2000 -
Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl. Annex A. Taxes to which the Convention would apply I. Article 2, paragraph 1.a.i.: - income tax; - corporation tax; - special tax for rural development. II. Article 2, paragraph 1.b.iii.: 1. Category A: - inheritance tax; - gift tax. 2. Category B: - comprehensive real estate holding tax. 3. Category C: - value added tax. 4. Category D: - individual consumption tax; - liquor tax. Période d'effet : 1/7/2012 -
Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl. Annex C. Definition of the word "national" for the purpose of the Convention 1. Any individual possessing the nationality of the Republic of Korea. 2. Any legal person, partnership or association deriving its status as such from the laws in force in the Republic of Korea. Période d'effet : 1/7/2012 -
Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl. Annex B. Competent Authorities The Minister of Strategy and Finance or his authorised representative. Période d'effet : 1/7/2012 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl. Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Korea will not provide any form of assistance in relation to the taxes of the other parties described in Article 2, paragraph 1, b, i or ii or iii E, F, G or iv of the Convention. Période d'effet : 1/7/2012 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl. Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Korea will not provide assistance in the service of documents with regard to judicial decisions for all taxes. Période d'effet : 1/7/2012 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl. Pursuant to Article 30, paragraph 1.e, of the Convention, the Republic of Korea will not permit the service of documents with regard to judicial decisions through the post. Période d'effet : 1/7/2012 -
Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl. ANNEX A – Existing taxes to which the Convention shall apply: Article 2, paragraph 1.a.i: Income Tax (Impuesto sobre la renta). Article 2, paragraph 1.b.ii: Contributions made to the Costa Rican Social Security (Contribuciones a la caja Costarricense del Seguro Social). Article 2, paragraph 1.b.iii. B: Real estate tax (Impuesto a la propriedad de bienes inmuebles). Article 2, paragraph 1.b.iii. C: Value Added Tax (Impuesto general sobre las ventas). Article 2, paragraph 1.b.iii. E: Vehicles, ships and aircrafts tax (Impuesto a la propriedad de vehίculos, embarcaciones y aeronaves). Période d'effet : 1/8/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl. Pursuant to Article 30, paragraph 1.a, of the Convention, Costa Rica reserves the right not to provide any form of assistance in relation to taxes of other Parties included in one of the following categories listed in Article 2, paragraph 1.b: i: taxes on income, profits, capital gains or net wealth which are imposed on behalf of political divisions or local authorities of a Party; iii: A. estate, inheritance or gift tax; iii: D. specific taxes on goods and services such as excise taxes; iii: F. taxes on the use or ownership of movable property other than motor vehicles; iii: G. any other taxes. Période d'effet : 1/8/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl. Pursuant to Article 30, paragraph 1.b, of the Convention, Costa Rica reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes. Période d'effet : 1/8/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl. Pursuant to Article 30, paragraph 1.c, of the Convention, Costa Rica reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under sub-paragraph a or b above, at the date of withdrawal of such a reservation in relation to taxes in the category in question. Période d'effet : 1/8/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl. Pursuant to Article 30, paragraph 1.d, of the Convention, Costa Rica reserves the right not to provide assistance in the service of documents for all taxes. Période d'effet : 1/8/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl. Pursuant to Article 30, paragraph 1.e, of the Convention, Costa Rica reserves the right not to permit the service of documents though the post as provided for in paragraph 3 of Article 17. Période d'effet : 1/8/2013 -
Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl. Pursuant to Article 30, paragraph 1.f, of the Convention, Costa Rica reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party. Période d'effet : 1/8/2013 -
Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl. ANNEX B – Competent authorities The Director of the Tax Administration (Director General de Tributación). Période d'effet : 1/8/2013 -
Declaration contained in the instrument of approval, deposited on 16 July 1992 - Or.Engl. As regards Denmark, the Convention shall apply to the territory of the Kingdom of Denmark including the territorial sea of Denmark as well as any other maritime area to the extent that that area, in accordance with international law, has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights for the purpose of exploring and exploituing the natureal resources of the seabed or its sub-soil and the superjacent waters and with regard to other activities for the exonomic exploration and exploitation of the area; for the purpose of this Convention the term also includes the autonomous regions within the Kingdom of Denmark of Greenland and the Faroe Islands. ] (*) [(*) Note by the Secretariat: Declaration amended as from 1 January 2007 - See the declarations registered on 10 November 2006 and 16 February 2007. The original declaration read (..) the term also includes the autonomous region within the Kingdom of Denmark of Greenland.] Période d'effet : 1/4/1995 -
Declaration contained in the instrument of approval, deposited on 16 July 1992 - Or.Engl. ANNEX B DENMARK (except for Greenland) The Minister for Taxation of his authorised representative, GREENLAND The Local Government or its authorised representative. Période d'effet : 1/4/1995 -
Declaration transmitted by a letter from the Deputy Head of the Danish OECD-Delegation in Paris, dated 28 September 2001, registered by the Secretariat General of the OECD on 28 September 2001 - Or. Engl. The Convention will continue to apply to taxes that have been repealed or renamed as long as the taxes remain enforceable and collectible. ANNEX A (Tax covered) Danish taxes : Article 2, paragraph 1.a: i.: income taxes to the State (indkomstskatter til staten) ii.: -- iii.: capital tax to the State (formueskat til staten) - repealed as of 1 January 1997, enforceable and collectible until 1 January 2002 (in cases of fraud until 1 January 2017) Article 2, paragraph 1.b: i.: income tax to the municipalities (kommunal indkomstskat), income tax to the county municipalities (amtskommunal indkomstskat), tax on immovable property (ejendomsskat); tax on assessed value of immovable property (ejendomsværdiskat), church tax (kirkeskat) ii.: labour market contribution (arbejdsmarkedsbidrag), special pension contribution (særligt pensionsbidrag) iii. A : tax on inheritance and gifts (afgift af dødsboer og gaver) iii. B : -- iii. C: value added tax (merværdiafgift), iii. D : excise duties imposed by the State (forbrugsafgifter, som pålægges af staten) weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (vægtafgift af motorkøretøjer og andre afgifter på oje eller brug af motorkøretøjer) iii. F : tax on insurances for yachts (afgift af lystfartøsforsikringer) iii. G : payroll tax (lømsumsafgift), taxes on betting, on casinos and on lottery prizes ( afgift af totalisatorspil, spillekasinoer og gevinster ved lotterispil), tax on registration of rights in real property etc. (afgift af tinglysning og registrering af cjer- og pantrettigheder), stamp duty (stempelafgift) iv. : service charge on business property (dækningsafgift af forretningsejendom), property release tax (frigørelsesafgift) Greenlandic taxes : Article 2, paragraph 1.a. i. : income tax to the Greelandic home rule Government (landsskat, særlig landsskat), dividend tax (udbytteskat), company tax (selskabsskat) Article 2, paragraph 1.b. i. : municipal tax (kommuneskat), common municipal tax (fælleskommunal skat), dividend tax (udbytteskat); company tax (selskabsskat) ii. : employer's contributions to vocational training (arbejdsgivernes erhvervsuddannelsesbidrag) iii. A : tax on inheritance and gifts (afgift af arv og gave) iii. C : import duty (indførselsafgift) iii. D : tax on gambling machines (afgift af automatspil), harbour duty (havneafgift), tax on sea transport of goods to, from and within Greenland (afgift på søtransport af gods til, fra og I Grønland), tax on shrimps (afgift på rejer) iii. E : tax on motor vehicles (afgift af motorkøretøjer) iii. G : tax on lottery (lotteriafgift), stamp duty (stempelafgift). Période d'effet : 1/1/2002 -
Declaration contained in a letter from the Ambassador of Denmark to OECD, dated 26 September 2006, transmitted by the Secretariat General of OECD on 18 October 2006 and registered at the Secretariat General on 10 November 2006 - Or. Engl. Denmark withdraws its declaration with respect of Faroe Islands made in connection with the ratification of the Convention. It is decided that the Convention will also be applicable in Faroe Islands from 1 January 2007. Annexes A and B to the Convention are accordingly supplemented. Période d'effet : 1/1/2007 -
Declaration contained in a letter from the Ambassador of Denmark to OECD, dated 26 September 2006, transmitted by the Secretariat General of OECD on 18 October 2006 and registered at the Secretariat General on 10 November 2006 - Or. Engl. Annex B - Competent Authority FAROE ISLANDS The Faroe Islands Customs and Tax Administration (Toll- og Skattstova Føroya). Période d'effet : 1/1/2007 -
Declaration contained in a letter from the Ambassador of Denmark to OECD, dated 26 September 2006, transmitted by the Secretariat General of OECD on 18 October 2006 and registered at the Secretariat General on 10 November 2006 - Or. Engl. ANNEX A (Tax covered) Faroese taxes Article 2, paragraph 1. a: i.: income taxes to the Faroese home rule Government (landsskattur) royalty taxes (skattur av nýtslugjaldi) taxes levied under the Hydrocarbon Tax Act (skattur eftier kolvetnisskattalógini) taxes levied under the Tonnage Tax Act (skattur eftir tonnsaskattalógini) ii.: taxes levied under the Act on Taxation of Capital Gains (kapitalvinningsskattur) Article 2, paragraph 1.b: i.: income taxes to the municipalities (komunuskattur) church tax (kirkjuskattur) ii.: labour market contribution (ALS-gjald) special pension contribution (arbeiðsmarknareftirlønargjald) iii.C : value added tax (meirvirðisgjald) iii. D : import and excise duties (tollur) iii.E : registration tax on motor vehicles (skrásetingargjald) weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (veggjald) iii.G : Tax on registration of rights in real property (tinglýsingargjald) Période d'effet : 1/1/2007 -
Declaration contained in a letter from the Ambassador of Denmark to OECD, dated 2 February 2007, transmitted by the Director of Legal Affairs of the OECD by a letter dated 12 February 2007 and registered by the Secretariat General on 16 February 2007 - Or. Engl. With reference to the instrument of approval of the Convention by Denmark, which was deposited with the Council of Europe on 16 July 1992, Denmark's notification of 26 September 2006 and OECD's reply of 18 October 2006, concerning the withdrawal by Denmark of its declaration with respect to Faroe Islands made in connection with the approval of the said instrument, the Convention is also applicable in Faroe Islands from 1 January 2007. Therefore, the last sentence of the declaration contained in the instrument of approval deposited on 16 July 1992 should read as follows :"(…) the term also includes the autonomous regions within the Kingdom of Denmark of Greenland and the Faroe Islands." Période d'effet : 1/1/2007 -
Declaration contained in the instrument of ratification deposited with the Secretariat General of OECD by the Permanent Delegation of Spain to the OECD, on 10 August 2010 - Or. Engl. Annex A. Taxes to which the Convention applies Article 2, paragraph 1.a.i.: Taxes on income or profits, or taxes on capital gains which are imposed separately from the tax on income or profits, and taxes on net wealth, imposed on behalf of the member States : - Personal Income Tax; - Non-Residents Income Tax; - Corporate tax; - Wealth Tax. Article 2, paragraph 1.b.i.: Any of the above which are imposed on behalf of political subdivisions or local authorities of a Signatory State : - Tax on the Increase in the Value of Urban Land; - Tax on Economic Activities. Article 2, paragraph 1.b.ii.: Payments and other Social Security resources paid to the Government or to the Social Security Institutions established by law. Article 2, paragraph 1.b.iii.: Taxes in other categories, except customs duties, imposed on behalf of a signatory State, namely : A. Inheritance and Gift Tax. B. Tax on Immovable Property. C. Value-Added Taxes; General Indirect Tax for the Canary Islands; Tax on Imports and Deliveries of Goods in the Canary Islands; Tax on Production, Services and Imports in the cities of Ceuta and Melilla. D. Tax on the Retail Sales of Certain Hydrocarbons; Insurance Premium Tax; Beer Tax; Tax on Wine and Fermented Beverages; Tax on Intermediate Products; Tax on Alcohol and Derived Beverages; Hydrocarbon Tax; Tobacco Products Tax, Electricity Tax; Special Tax on Certain Means of Transport. E. Tax on Motor Vehicles. F.Tax on Capital Transfers and Documented Legal Acts. Article 2, paragraph 1.b.iv.: Any of the above which are imposed on behalf of political subdivisions or local authorities: - Special Tax of the Autonomous Community of the Canary Islands on Petroleum-based Fuels; - Tax on Construction, Installations and Works. Période d'effet : 1/12/2010 -
Declaration contained in the instrument of ratification deposited with the Secretariat General of OECD by the Permanent Delegation of Spain to the OECD, on 10 August 2010 - Or. Engl. Annex C. Definition of the word "national" for the purpose of the Convention 1. All individuals of Spanish nationality. 2. All legal persons, partnerships or associations and other institutions set up in accordance with current Spanish legislation. Période d'effet : 1/12/2010 -
Declaration contained in the instrument of ratification deposited with the Secretariat General of OECD by the Permanent Delegation of Spain to the OECD, on 10 August 2010 - Or. Engl. Annex B. Competent Authorities The Minister of Economy and Finance, or the authorised representative thereof, and within the sphere of their powers, the Minister of Employment and Immigration or the Minister that, in the future, may replace him, regardless of the fact that, in practice, such functions may be carried out by the General Treasury of the Social Security. Période d'effet : 1/12/2010 -
Declaration contained in the instrument of ratification deposited with the Secretariat General of OECD by the Permanent Delegation of Spain to the OECD, on 10 August 2010 - Or. Engl. In the event that this Convention on Mutual Administrative Assistance in Tax Matters were to be applied to Gibraltar, Spain wishes to make the following declaration : 1. Gibraltar is a non-autonomous territory for the international relations of which the United Kingdom is responsible and which is subject to a decolonisation process in accordance with the relevant decisions and resolutions of the General Assembly of the United Nations. 2. The authorities of Gibraltar are of a local nature and exercise exclusively internal competences which have their origin and their foundation in the distribution and attribution of competences performed by the United Kingdom, in compliance with its internal legislation, in its capacity as sovereign State on which the mentioned non-autonomous territory depends. 3. As a result, should the Gibraltarian authorities participate in the application of this Convention it will be understood as effected exclusively within the scope of the internal competences of Gibraltar, and it cannot be considered to produce any change whatsoever in relation with what was established in the two preceding paragraphs. Période d'effet : 1/12/2010 -
Declaration contained in a Note verbale from the Permanent Delegation of Spain to the OECD, dated 15 October 2010, transmitted to the Secretariat General of OECD on 19 October 2010 – Or. Engl. Spain informs the Organisation for Economic Co-Operation and Development in Paris that the procedure set out in the Agreed Arrangements relating to Gibraltar Authorities in the Context of Mixed Agreements, agreed between Spain and the United Kingdom on 19 December 2007 (together with the Arranged Agreements relating to Gibraltar Authorities in the Context of EU and EC Instruments and Related Treaties, of 19 April 2000) (*), is applicable to the present Convention. [(*) Note by the Secretariat: The additional information appended to this communication from Spain are available, in English only, in PDF format.] Période d'effet : 1/12/2010 -
Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng. The United States will not provide any form of assistance in relation to the taxes of other parties described in subparagraphs b.i or b.iv of paragraph 1 of Article 2 of the Convention (taxes imposed by or on behalf of possessions, political subdivisions, or local authorities)(as permitted by paragraph 1.a of Article 30 of the Convention). Période d'effet : 1/4/1995 -
Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng. The United States will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for any tax, pursuant to Articles 11 through 16 of the Convention (as permitted by paragraph 1.b of Article 30 of the Convention). Période d'effet : 1/4/1995 -
Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng. The United States will not provide assistance in the service of documents for any tax, pursuant to Article 17 of the Convention (as permitted by paragraph 1.d of Article 30 of the Convention); this reservation does not apply to the service of documents by mail, pursuant to paragraph 3 of Article 17 of the Convention. Période d'effet : 1/4/1995 -
Declaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng. Pursuant to Article 29, paragraph 1, this Convention shall apply to the United States of America, including Puerto Rico, the U.S. Virgin Islands, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and any other territory or possession. Période d'effet : 1/4/1995 -
Declaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng. Pursuant to Article 4, paragraph 3, of the Convention, the United States may inform the persons concerned before transmitting information to another party, in conformity with Article 5 or Article 7 of the Convention. Période d'effet : 1/4/1995 -
eclaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng. ANNEX A (Article 2, paragraph 2, of the Convention) For the United States, this Convention shall apply to taxes imposed under Title 26 of the United States Code (the Internal Revenue Code of 1986), as amended, which correspond to the taxes in the categories referred to in paragraph 1.A and 1.B II and III of Article 2 of the Convention. Période d'effet : 1/4/1995 -
Declaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng. ANNEX B (Article 3, paragraph 1.D, of the Convention) For the United States, the term "competent authority" means the Secretary of the Treasury or his designee. Période d'effet : 1/4/1995 -
Declaration contained in the instrument of acceptance, deposited on 15 December 1994 - Or.Engl/Or.Fr - and updated by a letter from the Ministry of Finances of Finland addressed to the Secretary General of the O.E.C.D. on 11 April 2002 - Or. Engl. ANNEX A - Taxes to which the convention would apply Article 2, paragraph 1 (a) (i) the state income taxes (valtion tuloverot); de statliga inkomstskatterna), the corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund), the tax withheld at source from non-residents' income (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig), the tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst), the withholding tax for foreign employees (ulkomailta tulevan palkansaajan lähdevero; källskatt för löntagare från utlandet), (ii) - (iii) the state capital tax (valtion varallisuusvero; den statliga förmögenhetsskatten), Article 2, paragraph 1 (b): (i) the communal tax (kunnallisvero; kommunalskatten), the church tax (kirkollisvero; kyrkoskatten), the forestry duty (metsänhoitomaksu; skogsvårdsavgiften), (ii) the national pension insurance contribution (vakuutetun kansaneläkevakuutusmaksu; försäkrads folkpensionsförsäkringspremie), the health insurance contribution (vakuutetun sairausvakuutusmaksu; försäkrads sjukförsäkringspremie), the employer's social security contribution (työnantajan sosiaaliturvamaksu; arbetsgivares socialskyddsavgift), (iii) A the inheritance tax and the gift tax (perintövero ja lahjavero; arvsskatten och gåvoskatten), (iii) B - (iii) C the value added tax (arvonlisävero; mervärdesskatten), (iii) D the excise duty on tobacco (tupakkavero; tobaksaccisen), the excise duty on soft drinks (virvoitusjuomavero; läskedrycksaccisen), the excise duty on liquid fuels (nestemäisten polttoaineiden valmistevero; accisen på flytande bränslen), the excise duty on electricity and certain energy sources (sähkön ja eräiden polttoaineiden valmistevero; accis på elström och vissa bränslen), the excise duty on alcohol and alcoholic beverages (alkoholi- ja alkoholijuomavero; accisen på alkohol och alkoholdrycker), the tax on certain insurance premiums (eräistä vakuutusmaksuista suoritettava vero; skatten på vissa försäkringspremier), the oil waste duty (öljyjätemaksu; oljeavfallsavgiften), the motor-car tax (autovero; bilskatten) (iii) E the tax on specific motor vehicles (moottoriajoneuvovero; motorfordonsskatten), the fuel fee (polttoainemaksu; bränsleavgift), the vehicle tax (ajoneuvovero; fordonsskatt), (iii) F - (iii) G the stamp duty (leimavero; stämpelskatten), the oil damage duty (öljysuojamaksu, oljeskyddsavgiften), the transfer tax (varallisuudensiirtovero; överlåtelseskatt), the tax on lottery prizes (arpajaisvero; lotteriskatt), the tax on waste (jätevero; avfallsskatt), (iv) the municipal tax on real property (kiinteistövero; fastighetsskatten) Période d'effet : 1/4/1995 -
Declaration contained in the instrument of acceptance, deposited on 15 December 1994 - Or.Engl/Or.Fr - and updated by a letter from the Ministry of Finances of Finland addressed to the Secretary General of the O.E.C.D. on 11 April 2002 - Or. Engl. ANNEX B - Competent authorities Article 3, paragraph 2 (d): The National Board of Taxes. Période d'effet : 1/4/1995 -
Declaration contained in a letter from the Minister of Foreign and European Affairs of France, dated 18 October 2007, transmitted by the Director of Legal Affairs of the OECD by a letter dated 5 December 2007 and registered by the Secretariat General on 12 December 2007 - Or. Fr. ANNEX A – Tax covered Article 2, paragraph 1.a.: i) Income tax; . General social contribution; . Social debt repayment contribution; . Corporation tax; . Withholding tax on income from movable assets; . Annual flat-rate tax on companies; . Corporation tax contribution; . Payroll taxes and contributions; ii) Not applicable; iii) Solidarity wealth tax; . Tax on the market value of immovables held in France by legal persons; Article 2, paragraph 1.b.: i) Not applicable; ii) Not applicable; iii) A. – Duties on the free transfer of assets; B. – Not applicable; C. – Value-added tax and similar taxes; D. – Indirect contributions; E. – Taxes on company cars; F. – Various taxes provided for under the General Tax Code and paid to the Government; G. – Stamp duties, registration fees and cadastral taxes paid to the Government, stock exchange transaction tax, tax on the income from accumulation or capital bonds, tax on sums paid by insurance and similar bodies and tax on insurance contracts; iv) Built-up properties tax and land tax; . Occupancy tax; . Business tax; . Land motor-vehicle excise duty; . Stamp duty on registration certificates for land motor-vehicles; . Stamp duty and cadastral tax on transfers for consideration of immovable property not intended for use as dwellings; . Surcharge on registration fees and cadastral taxes payable on transfers of immovable property; . Departemental mining concession taxes; . Local infrastructure tax; . Special infrastructure tax of the Ile-de-France region and its supplementary tax; . Tax on driving licences; . Communal tax assimilated to direct local taxes; . Indirect taxes for local communities and various bodies. Période d'effet : 18/10/2007 -
Reservation contained in a letter from the Minister of Foreign and European Affairs of France, dated 18 October 2007, transmitted by the Director of Legal Affairs of the OECD by a letter dated 5 December 2007 and registered by the Secretariat General on 12 December 2007 - Or. Fr. France confirms that its approval of the Convention was subject by the following reservation : In accordance with Article 29, paragraph 1, France intends to reserve the application of this Convention to the European and Overseas Départements of the French Republic, including the territorial sea and, beyond it, the areas over which, in accordance with international law, the French Republic has sovereign rights for the purpose of exploring and exploiting the natural resources of the seabed and its subsoil and superjacent waters. Période d'effet : 18/10/2007 -
Declaration contained in a letter from the Minister of Foreign and European Affairs of France, dated 18 October 2007, transmitted by the Director of Legal Affairs of the OECD by a letter dated 5 December 2007 and registered by the Secretariat General on 12 December 2007 - Or. Fr. ANNEX B – Competent authorities France declares that the competent authorities withing the meaning of Article 3, paragraph 1.d, of the Convention are : 1. For the contributions referred to in Chapter VI of Title III of Book I of the Social Security Code and in Chapter II of Ordinance No. 96-50 of 24 January 1996 on the social debt repayment: - concerning those recovered by social security bodies : as appropriate, the Chairman of the Administrative Council of the Central Agency for Social Security Bodies (Agence centrale des organismes de sécurité sociale - ACOSS) or the Chairman of the Administrative Council of the Agricultural Social Insurance Mutual Benefit Fund (Caisse centrale de mutualité sociale agricole - CCMSA); - concerning those recovered by the Treasury: the Minister responsible for the Budget or his authorised representative; 2. For all the other taxes referred to in Annex A : the Minister responsible for the Budget or his authorised representative. Période d'effet : 18/10/2007 -
Declaration contained in a letter from the Minister for Foreign Affairs of Georgia, dated 19 April 2011, registered at the Secretariat General on 28 April 2011 - Or. Engl. ANNEX A – Taxes to which the Convention would apply: Article 2, paragraph 1.a: i. income tax; profit tax; ii. - iii. - Article 2, paragraph 1.b: i. - ii. - iii. A. – - B. – property tax; C. – value-added tax; D. – excise tax; E. – - F. – - G. – - iv. - Période d'effet : 1/6/2011 -
Declaration contained in a letter from the Minister for Foreign Affairs of Georgia, dated 19 April 2011, registered at the Secretariat General on 28 April 2011 - Or. Engl. ANNEX B – Competent authorities The Ministry of Finance or its authorised representative. Période d'effet : 1/6/2011 -
Declaration contained in a letter from the Minister for Foreign Affairs of Georgia, dated 19 April 2011, registered at the Secretariat General on 28 April 2011 - Or. Engl. ANNEX C – Definition of the word "national" for the purpose of the Convention - any individual possessing the citizenship of Georgia; - any legal person or partnership or association deriving its status as such from the laws in force in Georgia. Période d'effet : 1/6/2011 -
Declaration contained in a Note verbale from the Permanent Delegation of Greece to the OECD, dated 6 February 2012, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 21 February 2012 - Or. Engl. ANNEX A – Taxes to which the Convention would apply Article 2, paragraph 1.a.i: – Personal income tax; – Income tax on partnerships; – Corporate Income tax; – Withholding tax on dividends, royalties and interests; Article 2, paragraph 1.a.ii: Tax on profit from the sale of shares; Article 2, paragraph 1.a.iii: Not applicable; Article 2, paragraph 1.b.i: Not applicable; Article 2, paragraph 1.b.ii Compulsory social security contributions payable to general government or to social security institutions, established under public law; Article 2, paragraph 1.b.iii.A Tax on inheritance gifts and parental provision; Article 2, paragraph 1.b.iii.B Tax on real estate and Special tax on real estate; Article 2, paragraph 1.b.iii.C Value-added tax; Tax on luxury goods; Article 2, paragraph 1.b.iii.D Special consumption taxes on goods and services such as excise duties; Duty on mobile subscription services and on card mobile phone services; Insurance tax; Tax on casino entrance tickets; Special tax on television advertisements; Article 2, paragraph 1.b.iii.E Road tax on motor vehicles (vignette); Registration tax on vehicles; Luxury tax on cars; Lump sum tax on the registration of public and private use lorries; Article 2, paragraph 1.b.iii.F Luxury tax on other vehicles e.g. pleasure boats; Special tax on private pleasure boats; Article 2, paragraph 1.b.iii.G Real estate transfer tax; Stamp duties; Indirect taxes on raising of capital; Levy on the tickets of spectacles; Tax on playcard game tables in cafes; Special tax on bulldozers, cranes etc.; Article 2, paragraph 1.b.iv: Municipality tax assessed on real estate transfer. [Note by the Secretariat: See the text of the Appendix A available here for the list of applicable taxes with their version in Greek.]
Declaration contained in a Note verbale from the Permanent Delegation of Greece to the OECD, dated 6 February 2012, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 21 February 2012 - Or. Engl. ANNEX B – Competent Authorities The Minister of Economy and Finance or his authorised representative. For Exchange of Information on Value added taxes : Ministry of Finance, General Secretariat of Taxation and Customs, General Directorate of Tax Audits and Public Revenues, Directorate of Tax Audits, Section B' – CLOEL.
Declaration contained in a Note verbale from the Permanent Delegation of Greece to the OECD, dated 6 February 2012, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 21 February 2012 - Or. Engl. ANNEX C – Definition of the term "national" for the purpose of the Convention None provided.
Declaration contained in a Note verbale from the Permanent Delegation of Greece to the OECD, dated 6 February 2012, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 21 February 2012 - Or. Engl. Pursuant to Article 29, paragraph 1, of the Convention, Greece declares that the Convention shall apply to the territory of the Hellenic Republic, including territorial sea and national airspace, as well as to the maritime areas, over which the Hellenic Republic exercises or shall exercise sovereignty, sovereign rights or jurisdiction in accordance with international law.
Declaration contained in the instrument of ratification deposited on 21 February 2012 - Or. Engl. ANNEX A – Taxes to which the Convention would apply For India, the Convention shall apply to taxes of every kind and description which fall within the categories set out in Article 2.1a and 2.1.b, whether such taxes are imposed by the Central Government or the Governments of political sub-divisions or local authorities and irrespective of the manner in which they are levied. Période d'effet : 1/6/2012 -
Declaration contained in the instrument of ratification deposited on 21 February 2012 - Or. Engl. ANNEX B – Competent Authorities For India, the term ‘competent authority’ means the Minister of Finance or his authorised representatives i.e., the Joint Secretary, Foreign Tax and Tax Research Division-I and the Joint Secretary, Foreign Tax and Tax Research Division-II, Department of Revenue, Ministry of Finance. Période d'effet : 1/6/2012 -
Declaration contained in a letter from the Permanent Representative of Iceland, dated 22 July 1996, handed to the Secretary General at the time of deposit of the instrument of ratification, on 22 July 1996 -Or. Engl. The Government of Iceland declares, pursuant to Article 29, paragraph 1, of the Convention, that with respect to Iceland the Convention shall apply to the territory of the Republic of Iceland, including any area adjacent to the territorial sea of Iceland within which, under Icelandic law and in accordance with international law, Iceland has sovereign rights for the purpose of exploring and exploiting the natural resources of the sea-bed and sub-soil thereof. Période d'effet : 1/11/1996 -
Declaration contained in a Note verbale from the Permanent Mission of Iceland to the OECD, dated 26 October 2011, registered at the Secretariat General of the OECD on 28 October 2011 - Or. Engl. In accordance with Article 2, paragraph 3, of the Convention, Iceland declares that Annex A to the Convention has been changed as follows: ANNEX A – Taxes to which the Convention would apply: Article 2, paragraph 1.a.i: - the income tax to the state (tekjuskattar ríkissjóðs), - the special tax on petroleum income (sérstakur skattur á kolvetnisvinnslu), Article 2, paragraph 1.a.ii: - - Article 2, paragraph 1.a.iii: - the net wealth tax (auðlegðarskattur), Article 2, paragraph 1.b.i: - the income tax to the municipalities (útsvar til sveitarfélaganna), Article 2, paragraph 1.b.ii: - social security tax (tryggingagjald), - contribution to the construction fund for the elderly (gjald í framkvæmdasjóð aldraðra), Article 2, paragraph 1.b.iii: A. inheritance tax (erfðafjárskattur), B. - - C. value added tax (virðisaukaskattur), D. excise duties on: (vörugjöld): - carbondioxide charge on mineral oils and petrol (kolefnisgjald), - national broadcasting charge (útvarpsgjald), E. annual tax on motor vehicles (bifreiðagjald), special charge on heavy vehicles (kílómetragjald), F. market charge (markaðsgjald), G. stamp duty (stimpilgjald), charge on ship (skipagjöld), lighthouse charge (vitagjald), Article 2, paragraph 1.b.iv: - municipal property tax (fasteignagjöld), - planning charge (skipulagsgjald). The Convention will continue to apply to taxes which have been repealed as long as the taxes remain enforceable and collectible, for taxes prior to the repeal until the statute of limitation has elapsed. Période d'effet : 1/2/2012 -
Declaration contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr. ANNEX A – Taxes to which the Convention would apply Article 2, paragraph 1.a.i- Personal Income Tax (Imposta sul reddito delle persone fisiche – IRPEF); - Corporate Income Tax (Imposta sul reddito delle società – IRES and the former Imposta sul reddito delle persone giuridiche – IRPEG). Article 2, paragraph 1.a.ii - Substitute Income Taxes, irrespective of their denomination. Article 2, paragraph 1.b.i - Regional Tax on Productive Activities (Imposta regionale sulle attività produttive – IRAP). Article 2, paragraph 1.b.iii Under category C: - Value Added Tax (Imposta sul valore aggiunto – IVA). [Under category G : - Registration Tax (Imposta di registro); - Mortgage and Cadastral Taxes (Imposte ipotecaria e catastale). Article 2, paragraph 1.b.iv - Local Property Tax (Imposta comunale sugli immobili – ICI) (*) ] [ (*) Note by the Secretariat : See the Declaration registered at the Secretariat General of OECD on 18 March 2013, with entry into force as of 1 July 2013.] Période d'effet : 1/5/2006 -
Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr. Article 30, paragraph 1.a Italy reserves the right not to provide any form of assistance in relation to taxes of other Parties included in one of the following categories listed in sub paragraph b of paragraph 1 of Article 2 : ii. compulsory social security contributions payable to general government or to social security institutions established under public law; iii. D. specific taxes on goods and services such as excise taxes, E. taxes on the use or ownership of motor vehicles, F. taxes on the use or ownership of movable property other than motor vehicles, G. any other taxesother than registration tax and mortgage and cadastral taxes. iv. taxes in categories D, E, F, G listed in sub paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party. Période d'effet : 1/5/2006 -
Declaration contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr. ANNEX B – Competent Authorities The Ministry of Economy and Finance – Tax Policy Department. Période d'effet : 1/5/2006 -
Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr. Article 30, paragraph 1.b Italy reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for the taxes listed in the reservation made under sub-paragraph a above. Période d'effet : 1/5/2006 -
Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr. Article 30, paragraph 1.c Italy reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Italy or included in the reservation made under sub paragraphs a and b above and existing at the date of withdrawal of such a reservation by Italy. Période d'effet : 1/5/2006 -
Reservation contained in the instrument of ratification deposited on 31 January 2006 - Or. Fr. Article 30, paragraph 1.d Italy reserves the right not to provide assistance in the service of documents for taxes listed the reservation made under sub-paragraph a above. Période d'effet : 1/5/2006 -
Declaration contained in a letter from the Ministry of Economy and Finance of Italy, dated 12 March 2013, registered at the Secretariat General of the OECD on 18 March 2013 - Or. Engl. Pursuant to Article 2, paragraph 3 and 4, of the Convention, Italy makes the following amendments to Annex A (amendments are in bold) : ANNEX A – Taxes to which the Convention would apply Article 2, paragraph 1.b.iii Under category G: – Registration Tax (Imposta di registro); – Mortgage and Cadastral Taxes (Imposte ipotecaria e catastale); – Financial Transaction Tax (Imposta sulle Transazioni Finanziarie); – Wealth tax on real estate located abroad (Imposta sul valore degli immobili situati all'estero); – Wealth tax on financial assets held abroad (Imposta sul valore delle attività finanziarie detenute all'estero). Article 2, paragraph 1.b.iv – Local Property Tax (Imposta municipale propria – IMU). Période d'effet : 1/7/2013 -
Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl. ANNEX A - Taxes to which the Convention would apply: Article 2, paragraph 1, sub-paragraph a (i): . Income Tax and Flat Rate Corporate Tax. Article 2, paragraph 1, sub-paragraph b (iii) C: . Value Added Tax. Article 2, paragraph 1, sub-paragraph b (iii) D: Special Tax on Production and Services. Période d'effet : 1/9/2012 -
Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl. ANNEX C - Definition of the word “national” for the purpose of the Convention The term “national” means: (i) any individual of Mexican nationality ; and (ii) any legal entity, company or association that derives its status as such from the current legislation in Mexico. Période d'effet : 1/9/2012 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl. In accordance with sub-paragraph a. of paragraph 1 of Article 30 of the Convention, Mexico will not provide any type of assistance in relation to the taxes of other Parties described in sub-paragraph b. (i), (ii), (iii) A, B, E, F and G or (iv) of paragraph 1 of Article 2 of the Convention. Période d'effet : 1/9/2012 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl. In accordance with sub-paragraph b. of paragraph 1 of Article 30 of the Convention, Mexico will not provide assistance in the recovery of any tax claim or in the recovery of an administrative fine, for taxes described in sub-paragraph b. (i), (ii), (iii), A, B, E, F and G or (iv) of paragraph 1 of Article 2 of the Convention. Période d'effet : 1/9/2012 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl. In accordance with sub-paragraph d. of paragraph 1 of Article 30 of the Convention, Mexico will not provide assistance in the service of documents for the taxes described in sub-paragraph b. (i), (ii), (iii), A, B, E, F and G or (iv) of paragraph 1 of Article 2 of the Convention. Période d'effet : 1/9/2012 -
Reservation contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl. In accordance with sub-paragraph e. of paragraph 1 of Article 30 of the Convention, Mexico will not permit the service of documents through the post as provided for in paragraph 3 of Article 17, with respect to the taxes described in sub-paragraph b. (i), (ii), (iii), A, B, E, F and G or (iv) of paragraph 1 of Article 2 of the Convention. Période d'effet : 1/9/2012 -
Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 23 May 2012 - Or. Engl. ANNEX B - Competent Authorities . Ministry of Finance; . Tax Administration Service. Période d'effet : 1/9/2012 -
Declaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl. ANNEX A – Taxes to which the Convention would apply: Article 2, paragraph 1. a. i: taxes on income of individuals and legal entities; Article 2, paragraph 1.b.ii: social security contributions; Article 2, paragraph 1.b.iii.B: taxes on immovable property; Article 2, paragraph 1.b.iii.C: value-added taxes; Article 2, paragraph 1.b.iii.D: excise taxes; Article 2, paragraph 1.b.iii.E: taxes on the use of motor vehicles; Article 2, paragraph 1.b.iv: taxes on natural resources ; local taxes. Période d'effet : 1/3/2012 -
Declaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl. ANNEX B – Competent authorities: The Ministry of Finance or its authorised representatives. Période d'effet : 1/3/2012 -
Declaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl. Based on Article 29, paragraph 1, of the Convention, Moldova declares that, until the full re-establishment of the territorial integrity of the Republic of Moldova, the provisions of the Convention will be applied only on the territory controlled effectively by the Republic of Moldova’s authorities. Période d'effet : 1/3/2011 -
Declaration contained in the instrument of ratification deposited on 13 June 1989 - Or. Engl. As regards Norway the Convention on Mutual Administrative Assistance in Tax Matters shall apply to the territory of the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway, where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the Convention does not apply to Svalbard, Jan Mayen or the Norwegian dependencies ("biland"). Période d'effet : 1/4/1995 -
Declaration contained in the instrument of ratification deposited on 13 June 1989 - Or. Engl. ANNEX B The Minister of Finance and Customs or his authorised representative. Période d'effet : 1/4/1995 -
Declaration contained in a Note verbale from the Permanent Representation of Norway, dated 28 February 2008, registered by the Secretariat General on 29 February 2008 - Or. Engl. In application of Article 2, paragraph 2, of the Convention, Norway communicates a modified list of national taxes to be included in Annex A of the Convention : Article 2, paragraph 1.a: i) National tax on personal income (skatt på personinntekt) National tax on ordinary income (skatt på alminnelig inntekt); National equalization tax (fellesskatt); Special tax on petroleum income (særlig skatt på petroleumsinntekt); Resource rent tax on income from hydro-electric power (grunnrenteskatt på inntekt fra produksjon av vannkraft); Withholding tax on dividends (kildeskatt på utbytter); Tonnage tax (tonnasjeskatt); National tax on remuneration to non-resident artists (skatt til staten på honorarer til utenlandske artistene mv. ); iii) National tax on capital (formuesskatt til staten). Article 2, paragraph 1.b: i) County municipal tax on ordinary income (skatt til fylkeskommunen på alminnelig inntekt); Municipal tax on ordinary income (skatt til kommunen på alminnelig inntekt); County municipal and municipal natural resource tax (naturressursskatt til fylkeskommune og kommune); Municipal tax on capital (formuesskatt til kommunen); ii) Employees' contributions to the National Insurance Scheme (folketrygdavgift); Employers contributions to the National Insurance Scheme (arbeidsgiveravgift); iii) A. – Tax on inheritance and certain gifts (avgift på arv og visse gaver); B. – - C. – Value-added tax (merverdiavgift); Investment tax (investeringsavgift); D. – Taxes and excises on : Alcohol (alkohol), alkoholic beverages (brennevin og vin m.v. ) bee (øl) and alcohol in imported essences (alkohol i essenser som innføres); Autodiesel (autodiesel); Carbondioxide from mineral oils, petrol and gas (CO2 avgift på mineralolje, bensin og gass); Sulphur (svovel); Veverage packaging (drikkevareemballasje); Final treatment of waste (sluttbehandling av avfall); Tobacco (tobakksvarer); Petrol (bensin); Mineral oil, base tax on heating oil (fyringsolje); Lubricants (smøreolje); Marine engines (båtmotorer); Electricity consumption (forbruk av elektrisk kraft); Chocolates and sweets (sjokolade); Sugar (sukker); Non-alcoholic beverages (alkoholfrie drikkevarer); Trichoreten and tetrachloreten (TRI og PER); Hydrofluorocarbons (HFC) and perfluorocarbons (PFC) (HFK og PFK); Emissions of NOx (utslipp av NOx); E. – - F. – - G. – Annual tax on motor vehicles (årsavgift på motorvogner); Tax on motor vehicles etc. (engangsavgift på motorvogner m.v. ); Re-registration tax (omregistreringsavgift); Annual tax on heavy goods vehicles (årsavgift på tyngre kjøretøyer); Tax on documents transferring title to real property (avgift på dokument som overfører hjemmel til fast eiendom). Période d'effet : 1/6/2008 -
Reservation contained in the instrument of acceptance, deposited on 15 October 1996 - Or. Engl. In conformity with the provisions of Article 29, paragraph 1, of the Convention, the Kingdom of the Netherlands accepts the said Convention for the Kingdom in Europe, the Netherlands Antilles and Aruba, subject to the following reservations. The Kingdom of the Netherlands (for the Netherlands) declares in accordance with Article 30, paragraph 1, (a), (b), (c) and (d) of the Convention that it reserves the right: - not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1, (b), (i), (iii), letters B, C, D, E, F and G, and (iv); - not to provide assistance in respect of any tax claim which is in existence on the date of entry into force of the Convention for the Kingdom of the Netherlands (for the Netherlands); - not to provide assistance in the service of documents for all taxes. The Kingdom of the Netherlands (for the Netherlands Antilles and Aruba) declares in accordance with Article 30, paragraph 1 (a), (b), (c), (d) and (e) of the Convention that it reserves the right: - not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1, (b); - not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes; - not to provide assistance in respect of any tax claim which is in existence on the date of entry into force of the Convention for the Kingdom of the Netherlands (for the Netherlands Antilles and Aruba); - not to provide assistance in the service of documents for all taxes; - not to permit the service of documents through the post as provided for in paragraph 3 of Article 17. Période d'effet : 1/2/1997 -
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. The Kingdom of the Netherlands (for the Netherlands) declares, in accordance with Article 4, paragraph 3, that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7. Période d'effet : 1/2/1997 -
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. The Kingdom of the Netherlands (for the Netherlands) declares, in accordance with Article 9, paragraph 3, that it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention, insofar as these requests concern social security contributions. Période d'effet : 1/2/1997 -
Declaration contained in a Note Verbale from the Permanent Representation of the Netherlands, dated 2 December 1996, registered at the Secretariat General on 5 December 1996 - Or. Engl. Article 30, paragraph 2, of the Convention prohibits other reservations than those explicitly allowed under paragraph 1 of Article 30. In the present context, this means that all reservations further limiting the application of provisions of the Convention are prohibited. The declaration made in respect to the Netherlands Antilles and Aruba, however, is of a different nature as it refers to territorial application and does not, in the view of the Netherlands Government, constitute a reservation prohibited under Article 30 of the Convention. The Netherlands Antilles and Aruba will observe the Convention in relation to those Parties to the Convention with which a convention for the avoidance of double taxation has been concluded. The Kingdom of the Netherlands will apply the Convention to the Netherlands Antilles and Aruba only in respect of Parties to this Convention with which the Kingdom of the Netherlands has concluded a convention for the avoidance of double taxation which is applicable to the Netherlands Antilles and/or Aruba and which contains a provision concerning exchange of information. Période d'effet : 1/12/1997 -
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. ANNEX A Taxes to which the Convention applies for the Netherlands: Article 2, paragraph 1 (a) - Income Tax (Inkomstenbelasting) - Salaries Tax (Loonbelasting) - Corporation Tax (Vennootschapsbelasting) - Dividend Tax (Dividendbelasting) - Wealth Tax (Vermogensbelasting) Article 2, paragraph 1 (b) - Social Security Contributions (Premies sociale verzekering) Article 2, paragraph 1 (c) - Inheritance, Transfer or Gift Tax (Rechten van successie, overgang of schenking) Période d'effet : 1/2/1997 -
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. ANNEX A Taxes to which the Convention applies for Aruba : Article 2, paragraph 1 (a) - Income Tax (Inkomstenbelasting) - Salaries Tax (Loonbelasting) - Corporation Tax (Winstbelasting) Période d'effet : 1/2/1997 -
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. ANNEX B Competent Authorities for the Netherlands: - For tax purposes : the Minister of Finance or his authorised representative; - For Social security purposes: the State Secretary for Social Affairs and Employment or his authorised representative. Période d'effet : 1/2/1997 -
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. ANNEX B Competent Authorities for Aruba: - the Minister of Finance or his authorised representative. Période d'effet : 1/2/1997 -
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. ANNEX C - Definition of the term "national" for the purpose of the Convention: The term "national" means for the Netherlands: 1. all individuals possessing the Dutch nationality; 2. all legal persons, companies and associations deriving their status as such from the laws in force in the Netherlands. Période d'effet : 1/2/1997 -
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl. ANNEX C - Definition of the term "national" for the purpose of the Convention: The term "national" means for Aruba: 1. all individuals possessing the Dutch nationality and having a legally valid title of residence for Aruba; 2. all legal persons, companies and associations deriving their status as such from the laws in force in Aruba. Période d'effet : 1/2/1997 -
Withdrawal of a reservation contained in a letter from the Permanent Representative of the Netherlands, dated 18 July 2001, registered at the Secretariat General on 19 July 2001 - Or. Engl. The Kingdom of the Netherlands, for the Kingdom in Europe and Aruba, withdraws the reservation with regard to the category listed in Article 2, paragraph 1, subparagraph (b), (iii), under letter C, of the Convention, made at the time of deposit of its instrument of acceptance on 15 October 1996. This means that the said reservation will last with regard to the Netherlands Antilles. _____ Note by the Secretariat : The reservation now reads as follows : "The Kingdom of the Netherlands (for the Netherlands and Aruba) declares in accordance with Article 30, paragraph 1, (a), (b), (c) and (d) of the Convention, that it reserves the right : - not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1,(b), (i), (iii), letters B, D, E, F and G, and (iv); (…) The Kingdom of the Netherlands (for the Netherlands Antilles) declares in accordance with Article 30, paragraph 1, (a), (b), (c) and (d) of the Convention, that it reserves the right : - not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1,(b), (i), (iii), letter C." Période d'effet : 19/7/2001 -
Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl. The Kingdom of the Netherlands (for Curaçao, Sint Maarten and the Caribbean part of the Nertherlands (the islands of Bonaire, Sint Eustatius and Saba) and Aruba) declares, in accordance with Article 4, paragraph 3, that authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7. [Note by the Secretariat: This Declaration supplements the Communication from the Permanent Representation of the Netherlands registered at the Secretariat General on 28 September 2010, concerning the modification in the structure of the Kingdom as of 10 October 2010.] Période d'effet : 10/10/2010 -
Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl. The Kingdom of the Netherlands (for Curaçao, Sint Maarten and the Caribbean part of the Nertherlands (the islands of Bonaire, Sint Eustatius and Saba) and Aruba) declares, in accordance with Article 9, paragraph 3, that it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention. [Note by the Secretariat: This Declaration supplements the Communication from the Permanent Representation of the Netherlands registered at the Secretariat General on 28 September 2010, concerning the modification in the structure of the Kingdom as of 10 October 2010.] Période d'effet : 10/10/2010 -
Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl. ANNEX A Taxes to which the Convention applies for Curaçao, Sint Maarten and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba): Article 2, paragraph 1.a: - Income Tax (Inkomstenbelasting) - Salaries Tax (Loonbelasting) - Corporation Tax (Winstbelasting) [Note by the Secretariat: This Declaration supplements the Communication from the Permanent Representation of the Netherlands dated 27 September 2010, concerning the modification in the structure of the Kingdom as of 10 October 2010.] Période d'effet : 10/10/2010 -
Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl. ANNEX B Competent authorities for Curaçao The Minister of Finance or his authorised representative. Competent authorities for Sint Maarten The Minister of Finance or his authorised representative. Competent authorities for the Caribeean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba) The Minister of Finance or his authorised representative. [Note by the Secretariat: This Declaration supplements the Communication from the Permanent Representation of the Netherlands dated 27 September 2010, concerning the modification in the structure of the Kingdom as of 10 October 2010.] Période d'effet : 10/10/2010 -
Declaration transmitted by a Note verbale from the Permanent Representation of the Netherlands, dated 4 January 2012, registered at the Secretariat General on 9 January 2012 - Or. Engl. ANNEX C – Definition of the term "national" for the purpose of the Convention The term "national" means for Curaçao, Sint Maarten and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba): 1. all individuals possessing the Dutch nationality; 2. all legal persons, companies and associations deriving their status as such from the laws in force in Curaçao, Sint Maarten and the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba). [Note by the Secretariat: This Declaration supplements the Communication from the Permanent Representation of the Netherlands dated 27 September 2010, concerning the modification in the structure of the Kingdom as of 10 October 2010.] Période d'effet : 10/10/2010 -
Reservation contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl. Pursuant to sub-paragraph (a) of paragraph 1 of Article 30 of the Convention, the Republic of Poland will not provide any form of assistance in relation to the taxes of other Parties listed in sub-paragraphs (b)(i) or (b)(iv) of paragraph 1 of Article 2 (taxes imposed by or on behalf of political subdivisions or local authorities). Période d'effet : 1/10/1997 -
Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl. In accordance with paragraph 3 of Article 4 of the Convention, the competent authority of the Republic of Poland may inform the persons concerned before transmitting information concerning them to another Party, in conformity with Articles 5 to 7 of the Convention. Période d'effet : 1/10/1997 -
Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl. The following text should be included under Annex A in accordance with paragraph 2 of Article 2 of the Convention: "For the Republic of Poland, the Convention shall apply to the taxes referred to in sub-paragraphs (a)(i)-(iii) and (b) (ii)-(iii) of paragraph 1 of Article 2". Période d'effet : 1/10/1997 -
Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl. The following text should be included under Annex B in accordance with sub-paragraph (d) of paragraph 1 of Article 3 of the Convention: "For the Republic of Poland, the term "competent authority" means the Minister of Finance or his authorized representative". Période d'effet : 1/10/1997 -
Declaration contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl. Annex A - Taxes to which the Convention applies For the United Kingdom of Great Britain and Northern Ireland, the Convention shall apply to thoses taxes in Article 2, paragraph 1, which fall within : a) any of paragraphs (i) to (iii) of sub-paragraph (a); or b) paragraph (iii) of sub-paragraph (b) Période d'effet : 1/5/2008 -
Declaration contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl. Annex C - Definition of a "national" for the purpose of the Convention In relation to the United Kingdom, the term "national" means any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the United Kingdom. Période d'effet : 1/5/2008 -
Reservation contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl. Pursuant to Article 30, paragraph 1.a, of the Convention, the United Kingdom will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1.b(i), (ii) or (iv), of the Convention (taxes imposed by or on behalf of political subdivisions or local authorities and social security contributions). Période d'effet : 1/5/2008 -
Declaration contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl. Annex B - Competent authorities In relation to the United Kingdom, the term "competent authority" means the Commissioners for Her Majesty's Revenue and Customs or their authorised representative. Période d'effet : 1/5/2008 -
Declaration contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl. Pursuant to Article 29, paragraph 1, of the Convention , the United Kingdom declares that with respect to the United Kingdom, the Convention shall apply to Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the sea bed and subsoil and their natural resources may be exercised. The Convention shall not apply to the Crown Dependencies or any Overseas Territory of the United Kingdom. Période d'effet : 1/5/2008 -
Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl. Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Slovenia reserves the right not to provide any form of assistance in relation to taxes of other Parties included in one of the following categories listed in Article 2, paragraph 1.b : ii.: compulsory social security contributions payable to general government or to social security institutions established under public law, iii.B : taxes on immovable property; iii.E : taxes on the use or ownership of motor vehicles; iii.F : taxes on the use or ownership of movable property other than motor vehicles; iv.: taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party. Période d'effet : 1/5/2011 -
Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl. Pursuant to Article 30, paragraph 1.b, of the Convention, the Republic of Slovenia reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for taxes listed in the reservation made under Article 30, paragraph 1.a. Période d'effet : 1/5/2011 -
Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl. Pursuant to Article 30, paragraph 1.c, of the Convention, the Republic of Slovenia reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Slovenia or, if the tax claim is in relation to taxes, which are included in the reservation made under Article 30, paragraphs 1.a or 1.b, at the date of withdrawal of such a reservation by the Republic of Slovenia. Période d'effet : 1/5/2011 -
Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl. Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Slovenia reserves the right not to provide assistance in the service of documents for taxes listed in the reservation made under Article 30, paragraph 1.a. Période d'effet : 1/5/2011 -
Reservation contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl. Pursuant to Article 30, paragraph 1.f, of the Convention, the Republic of Slovenia reserves the right to apply Article 28, paragraph 7, exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force for the Republic of Slovenia. Période d'effet : 1/5/2011 -
Declaration contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl. For the Republic of Slovenia, the Convention shall apply to thoses taxes in Article 2, paragraph 1, which fall within : Article 2, paragraph 1.a.i.: . taxes on income of individuals (davek od dohodkov fizicnih oseb – dohodnina); . taxes on income of legal persons (davek od dohodkov pravnih oseb). Article 2, paragraph 1.b.iii.: A: inheritance and gift ta (davek na dedišcine in darila); C: value-added tax (davek na dodano vrednost); D: excise duties (trošarine); G: real estate transaction tax (davek od prometa nepremicnin). Période d'effet : 1/5/2011 -
Declaration contained in a Note verbale from the Ministry of Foreign Affairs of Slovenia deposited with the instrument of ratification on 31 January 2011 – Or. Engl. Pursuant to Article 3 of the Convention, in relation to the Republic of Slovenia, the term "competent authority" means the Ministry of Finance of the Republic of Slovenia or its authorised representative. Période d'effet : 1/5/2011 -
Declaration contained in the instrument of ratification deposited on 4 July 1990 - Or. Engl. ANNEX A - Taxes to which the Convention would apply (Paragraph 2 of Article 2 of the Convention) Article 2, paragraph 1.a: i. The State income tax (den statliga inkomstskatten) the sailors' tax (sjömansskatten) the coupon tax (kupongskatten) the tax on public entertainers (bevillningsavgiften för särskilda förmåner och rättigheter) the tax on the undistributed profits of companies (ersättningsskatten) the tax on distribution in connection with reduction of share capital or the winding up of a company (utskiftningsskatten), and the profit sharing tax (vinstdelningsskatten). iii. The State capital tax (den statliga förmögenhetsskatten) Article 2, paragraph 1.b: i. The communal income tax (den kommunala inkomstskatten) ii. Charges according to: - the Act (1981:691) on Social Security Contributions [lagen (1981:691) om socialavgifter] - the Act (1982:423) on General Payroll Fee [lagen (1982:423) om allmän löneavgift] - the Act (1984:668) on the Collection of Social Security Contributions from Employers [lagen (1984:668) om uppbörd av socialavgifter från arbetsgivare], and - the Act (1989:484) on Work Environment Fee [lagen (1989:484) om arbetsmiljöavgift]. iii. A. The inheritance tax and the gift tax (arvsskatten och gåvoskatten). B. The State tax on real estate (den statliga fastighetsskatten). C. Taxes according to the Act (1968:430) on Value Added Tax [lagen (1968:430) om mervärdeskatt]. D. Taxes according to the Act (1978:144) on Tax on certain travels [lagen (1978:144) om skatt på vissa resor], and the Act (1983:1053) on turnover tax on certain securities [lagen (1983:1053) om skatt på omsättning av vissa värdepapper]. E. Charges and taxes according to : - the Road Traffic Tax Act (1973:601) [vägtrafikskattelagen (1973:601)] - the Act (1976:338) on Road Traffic Tax on Vehicles which are not registered in Sweden [lagen (1976:388) om vägtrafikskatt på vissa fordon som inte är registrerade här i riket] - the Act (1976:339) on Tax on Cars for Sale [lagen (1976:339) om saluvagnsskatt] - the Road Traffic Tax Act (1988:327) [vägtrafiksskattelagen (1988:327)], and - the Road Traffic Tax Act (1988:328) on foreign vehicles [lagen (1988:328) om vägtrafikskatt på utländska fordon]. G. Charges according to the Act (1972:435) on Fee on Excess Freight [lagen (1972:435) om överlastavgift]. Période d'effet : 1/4/1995 -
Declaration contained in the instrument of ratification deposited on 4 July 1990 - Or. Engl. ANNEX B - Competent authorities (paragraph 1.d of Article 3 of the Convention) The Minister of Finance or the National Tax Board. Période d'effet : 1/4/1995 -
Declaration contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. The Republic of Turkey declares that it will implement the provisions of this Convention and the Protocol only to the States Parties with which it has diplomatic relations.
Declaration contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. ANNEX A – Taxes to which the Convention would apply: Article 2, paragraph 1.a.i: - the income tax; - the corporation tax; Article 2, paragraph 1.a.ii: -- Article 2, paragraph 1.a.iii: -- Article 2, paragraph 1.b.i: -- Article 2, paragraph 1.b.ii: -- Article 2, paragraph 1.b.iii: A.: -- B.: -- C.: value added tax. D.: -- E.: -- F.: -- G.: -- Article 2, paragraph 1.b.iv: --
Declaration contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. ANNEX B – Competent Authorities The Minister of Finance or his authorised representative.
Declaration contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. ANNEX C – Definition of the term "national" for the purpose of the Convention All individuals possessing Turkish nationality in accordance with the Turkish Nationality Code, and all legal persons, partnership or association deriving their status as such from the laws in force in Turkey.
Reservation contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Turkey reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the following categories listed in Article 2, paragraph 1.b : i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party, ii. compulsory social security contributions payable to general government or to social security institutions established under public law, and iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely: A. estate, inheritance or gift taxes, B. taxes on immovable property, D. specific taxes on goods and services such as excise taxes, E. taxes on the use or ownership of motor vehicles, F. taxes on the use or ownership of movable property other than motor vehicles, G. any other taxes, iv. taxes in categories referred to in sub-paragraph iii. above which are imposed on behalf of political subdivisions or local authorities of a Party.
Reservation contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. Pursuant to Article 30, paragraph 1.c, of the Convention, the Republic of Turkey reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Turkey or, if the tax claim is in relation to taxes, which are included in the reservation made under Article 30, paragraph 1.a, at the date of withdrawal of such a reservation by the Republic of Turkey.
Declaration contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. The Republic of Turkey declares, pursuant to Article 29, paragraph 1, of the Convention, that with respect to Turkey the Convention shall apply to the territory of the Republic of Turkey, including territorial sea and the airspace above it, as well as the maritime areas over which it has sovereign rights or jurisdiction for the purpose of exploration, exploitation and conservation of natural resources, pursuant to international law.
Declaration contained in the instrument of ratification deposited on 26 March 2009- Or. Engl. ANNEX A - Taxes to which the Convention would apply: a) sub-paragraph a.i: tax on profits of enterprises; tax on income of naturals; b) sub-paragraph b.i.i: compulsory social security contribution; c) sub-paragraph b.i.i.i.B: land fee; d) sub-paragraph b.i.i.i.C: value-added tax; e) sub-paragraph b.i.i.i.D: excise tax; duty on the development of viticulture, gardening and hop-growing; f) sub-paragraph b.i.i.i.E: tax on the ownership of moto vehicles and other self-propelled machines and mechanisms; g) sub-paragraph b.iv: single tax; fixed agricultural tax; state customs; rental payment; duty for the special use of natural resources. Période d'effet : 1/7/2009 -
Reservation contained in the instrument of ratification deposited on 26 March 2009- Or. Engl. Ukraine, pursuant to Article 30, paragraph 1.a, of the Convention, reserves the right not to provide the assistance concerning taxes of other Parties not belonging to the list of taxes and dues included by Ukraine into Annex A of the Convention. Période d'effet : 1/7/2009 -
Reservation contained in the instrument of ratification deposited on 26 March 2009- Or. Engl. Ukraine, pursuant to Article 30, paragraph 1.c, of the Convention, reserves the right not to provide the assistance concerning any tax debts existing on the date of entry into force of the Convention for Ukraine. Période d'effet : 1/7/2009 -
Declaration contained in the instrument of ratification deposited on 26 March 2009- Or. Engl. ANNEX B - Competent authorities The State Tax Administration of Ukraine; The State Customs Service of Ukraine; The Pension Fund of Ukraine. Période d'effet : 1/7/2009 -
Communication transmitted by the Director General of Legal Affairs of the OECD by a letter dated 7 February 2007 and registered by the Secretariat General on 12 February 2007 - Or. Engl./Fr. OPINION BY THE CO-ORDINATING BODY OF THE JOINT COUNCIL OF EUROPE/OECD CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS ON THE USE OF THE TERMS "PARTIES" AND "STATES" IN CERTAIN ARTICLES OF THE CONVENTION I. The use of terms "Parties", "States" and "competent authorities" in the Convention 1. In the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters, the use of the terms "Parties", "States" or "competent authorities" has been found not to be always consistent, in particular with regard to the authority to enter into agreements for the implementation of the Convention. II. Opinion of the Co-ordination Body of the Convention 2. Under international law, a treaty shall be interpreted taking into account "any subsequent agreement between the parties regarding the interpretation of the treaty of the application of its provisions" (article 31.3.a of the Vienna Convention on the Law of Treaties). According to paragraph 4 of Article 24 of the Convention on Mutual Administative Assistance in Tax Matters, the Co-ordinating Body (composed of representatives of the competent authorities of the Parties) which monitors the implementation and development of this Convention, under the aegis of OECD, can furnish opinions "on the interpretation of the provisions of the Convention". 3. Given that in certain articles of the Convention the use of the terms "Parties" and "States" may raise issues of interpretation, the following opinion, which as been agreed by the Co-ordinating Body of the Convention, after having consulted with the OECD Secretariat, and particularly with the Directorate of Legal Affairs, will dispel ambiguity and will clarify the interpretation of these articles : In accordance with paragraph 4 of article 24 of the Convention, the Co-ordinating Body agrees to the following opinion on the interpretation of the Convention: When the text of the Convention uses, in particular in paragraph 2 of Article 4; paragraph 2 of Article 11; paragraph 2 of Article 22; and Articles 25 and 26, the terms "Parties" or "States" in relation to agreements concluded for the implementation of the Convetnion, these two terms are to be understood to refer to the "competent authorities", as defined in paragraph 1, subparagraph d, of Article 3. Période d'effet : 12/2/2007 -
Source : Bureau des Traités sur http://conventions.coe.int |
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