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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 18/06/2019

St. Lucia

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Income Tax or
Withholding Tax

Article 2, paragraph 1.b.iii.B:
Land and House Tax
Stamp Duty

Article 2, paragraph 1.b.iii.C:
Value Added Tax
In Kraft: 01/03/2017 -
Artikel betroffen : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2016 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

The term “national” means any individual possessing the citizenship of Saint Lucia, and any legal person, company, partnership or association deriving its status as such from the laws in force in Saint Lucia.
In Kraft: 01/03/2017 -
Artikel betroffen : 3

Declaration accompanying the instrument of ratification registered at the Secretariat General of the OECD on 21 November 2016 - 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: 01/03/2017 -
Artikel betroffen : 28


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