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

Art der Erklärung : Obrigkeiten
Datum 16/06/2019

Japan

Declaration deposited at the same time as the instrument of acceptance with the Secretary General of the OECD on 27 June 2013 - Or. Engl.

ANNEX B – Competent Authorities

Pursuant to Article 3, paragraph 1(d), of the Convention, the Government of Japan declares that the term “competent authority” means the Minister of Finance or his authorised representative.
In Kraft: 01/10/2013 -
Artikel betroffen : 3

> Declaration transmitted by Note Verbale from the Permanent Delegation of Japan to the OECD, dated 28 July 2017, registered at the Secretariat General of the OECD on 2 August 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: 02/08/2017 -
Artikel betroffen : 28

Declaration transmitted by Note Verbale from the Permanent Delegation of Japan to the OECD, dated 28 July 2017, registered at the Secretariat General of the OECD on 2 August 2017 - 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: 02/08/2017 -
Artikel betroffen : 28


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