Liste der Erklärungen zum Vertrag Nr. 208
Declaration contained in the instrument of acceptance deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.
The Kingdom of the Netherlands accepts the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters for the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba) and for Aruba, Curaçao and Sint Maarten.
In Kraft: 1/9/2013 -
Reservation contained in the instrument of acceptance deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.
The Kingdom of the Netherlands (for Aruba, Curaçao and Sint Maarten) declares that the reservation referred to in Article 30, paragraph 1 (f) of the Convention of 25 January 1988, is made that retroactive effect in respect of Aruba, Curaçao and Sint Maarten is limited to three years prior to the entry into force of the Protocol of 27 May 2010.
In Kraft: 1/9/2013 -
Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 28 September 2012 – Or. Spa./Fr.
In the event that this Protocol were to be extended 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 a distribution and attribution of competences performed by the United Kingdom, in accordance with the provisions of 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 treaty 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.
4. The procedure set out in the Arrangements relating to Gibraltar authorities in the context of certain international agreements (2007), adopted by Spain and the United Kingdom on 19 December 2007 (*), applies to this Protocol.
[(*) Note by the Secretariat: The appended document is available, in English only, in PDF format.]
In Kraft: 1/1/2013 -
Quelle : Vertragsbüro auf http://conventions.coe.int