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

Art der Erklärung : Vorbehalte
Datum 26/06/2019

Kazakhstan

Reservations contained in the instrument of ratification deposited with the Secretary General of the OECD, on 8 April 2015 - Or. Engl.

In accordance to Article 30, paragraph 1.a, of the Convention, the Republic of Kazakhstan reserves the right not to provide any form of assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1.b, of the Convention, except for taxes and other obligatory payments to the budget provided under Annex A of the Convention.

In accordance to Article 30, paragraph 1.b, of the Convention, the Republic of Kazakhstan 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 Article 2, paragraph 1, the Convention.

In accordance to Article 30, paragraph 1.c, of the Convention, the Republic of Kazakhstan reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect to the republic of Kazakhstan or at the date of withdrawal of such a reservation by the Republic of Kazakhstan in accordance with Article 30, paragraph 1. a or b, of the Convention.
In Kraft: 01/08/2015 -
Artikel betroffen : 30


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