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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 15/09/2019

Monaco

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

In accordance with Article 4, paragraph 3, of the Convention, the competent authority of the Principality of Monaco may inform the persons concerned, namely its residents and its nationals, before providing information concerning them to another Party, in conformity with Monegasque law.
In Kraft: 01/04/2017 -
Artikel betroffen : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

In accordance with Article 9, paragraph 3, of the Convention, the competent authority of the Principality of Monaco reserves the right not to accept, as a general rule, requests from the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State, namely in the Principality of Monaco.
In Kraft: 01/04/2017 -
Artikel betroffen : 9

Declarations contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i - Tax on profits of industrial and commercial incomes of individuals; - Corporate profits tax.
In Kraft: 01/04/2017 -
Artikel betroffen : 2


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