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

Art der Erklärung : Vorbehalte
Datum 20/09/2019

Bahrain

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 May 2018 - Or. Engl.

Pursuant to paragraph 1.a of Article 30 of the Convention, the Kingdom of Bahrain reserves the right not to provide any form of assistance with respect to the taxes of other State Parties to the Convention in any of the categories listed in paragraph 1.b of Article 2 of the Convention, which are not included in Annex A of the Kingdom of Bahrain.
In Kraft: 01/09/2018 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 May 2018 - Or. Engl.

Pursuant to paragraph 1.b of Article 30 of the Convention, the Kingdom of Bahrain 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 listed in paragraph 1 of Article 2.
In Kraft: 01/09/2018 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 May 2018 - Or. Engl.

Pursuant to paragraph 1.d of Article 30 of the Convention, the Kingdom of Bahrain reserves the right not to provide assistance in the service of documents for all taxes listed in paragraph 1 of Article 2.
In Kraft: 01/09/2018 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 May 2018 - Or. Engl.

Pursuant to paragraph 1.f of Article 30 of the Convention, the Kingdom of Bahrain 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 the Kingdom of Bahrain, 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 the Kingdom of Bahrain.
In Kraft: 01/09/2018 -
Artikel betroffen : 28, 30


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