Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 18/08/2019

Antigua und Barbuda

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 16 October 2018 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Income Tax

Article 2, paragraph 1.a.ii:
None

Article 2, paragraph 1.a.iii:
Income Tax

Article 2, paragraph 1.b.i:
Income Tax

Article 2, paragraph 1.b.ii:
Social Security Tax

Article 2, paragraph 1.b.iii.A:
Stamp Duty

Article 2, paragraph 1.b.iii.B:
Property Tax

Article 2, paragraph 1.b.iii.C:
Antigua and Barbuda Sales Tax

Article 2, paragraph 1.b.iii.D:
Customs Tax

Article 2, paragraph 1.b.iii.E:
Transport Board Tax

Article 2, paragraph 1.b.iii.F:
Property Tax

Article 2, paragraph 1.b.iii.G:
None
In Kraft: 01/02/2019 -
Artikel betroffen : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 16 October 2018 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

The term “national” in relation to Antigua and Barbuda means:
i. all individuals possessing the nationality of Antigua and Barbuda, and
ii. all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in Antigua and Barbuda.
In Kraft: 01/02/2019 -
Artikel betroffen : 3

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 16 October 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
In Kraft: 01/02/2019 -
Artikel betroffen : 28


Quelle : Vertragsbüro auf http://conventions.coe.int - * Disclaimer.