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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 16/06/2019

St. Kitts und Nevis

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, the Federation of Saint Kitts and Nevis may inform its resident or national before transmitting information concerning him to another Party, in conformity with Articles 5 and 7 of the Convention.
In Kraft: 01/12/2016 -
Artikel betroffen : 4, 5, 7

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, the Federation of Saint Kitts and Nevis shall not accept, as a general rule, such requests as are referred to in Article 9, paragraph 1, of the Convention.
In Kraft: 01/12/2016 -
Artikel betroffen : 9

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Income tax;

Article 2, paragraph 1.b.i:
Income tax;
In Kraft: 01/12/2016 -
Artikel betroffen : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

ANNEX B - Competent authorities

The Financial Secretary or the Financial Secretary’s authorised representative.
In Kraft: 01/12/2016 -
Artikel betroffen : 3

Declaration transmitted by a letter from the Ambassador of Saint Christopher (Saint Kitts) and Nevis to the UNESCO, dated 8 November 2017, registered at the Secretariat General of the OECD on 9 November 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: 09/11/2017 -
Artikel betroffen : 28


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