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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 24/08/2019

Indonesien

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 21 January 2015 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i

Income Tax (including capital gains and net wealth that are subject to Income Tax at a rate determined under the Indonesian tax laws).

Article 2, paragraph 1b.iii. B

Land and Building Tax (plantation, forestry and mining sectors)

Article 2, paragraph 1b.iii. C

Value Added Tax and Sales Tax on Luxury Goods.
In Kraft: 01/05/2015 -
Artikel betroffen : 2

Declaration transmitted by the Ministry of Foreign Affairs of Indonesia to the Secretariat General of the OECD on 29 May 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: 29/05/2018 -
Artikel betroffen : 28

Declaration transmitted by the Ministry of Foreign Affairs of the Republic of Indonesia to the Secretariat General of the OECD on 24 September 2018 - 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: 24/09/2018 -
Artikel betroffen : 28


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