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

Art der Erklärung : Vorbehalte
Datum 24/06/2019

Nigeria

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 29 May 2015 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Federal Republic of Nigeria will not provide any form of assistance in relation to the taxes of other Parties included in the following categories of listed taxes in Article 2, paragraph 1.b, of the Convention:

i. taxes on income, profits, capital gains or net wealth, which are imposed on behalf of political subdivisions or local authorities of a Party;
ii. compulsory social security contributions payable to general government or social security institutions established under public law;
iii. E. taxes on the use or ownership of motor vehicles;
iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.


In Kraft: 01/09/2015 -
Artikel betroffen : 2, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 29 May 2015 - Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Federal Republic of Nigeria will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.


In Kraft: 01/09/2015 -
Artikel betroffen : 30


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