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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 20/08/2019

Australien

Declaration transmitted 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.
In Kraft: 01/12/2012 -
Artikel betroffen : 2

Declaration transmitted 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.
In Kraft: 01/12/2012 -
Artikel betroffen : 3

Declaration transmitted by a Note verbale from the Permanent Delegation of Australia to the OECD, dated 2 November 2017, registered at the Secretariat General of the OECD on 3 November 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
In Kraft: 03/11/2017 -
Artikel betroffen : 28


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