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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 17/09/2019

San Marino

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs of San Marino, deposited with the instrument of ratification on 28 August 2015 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i: general income tax
(i) on individuals;
(ii) on bodies corporate and proprietorships;
[even if collected through a withholding tax]

Article 2, paragraph 1.a.ii: none
Article 2, paragraph 1.a.iii: none
In Kraft: 01/12/2015 -
Artikel betroffen : 2

Declaration transmitted by a letter from the Permanent Representative of San Marino to the Council of Europe, dated 25 September 2017, registered at the Secretariat General of the Council of Europe on 25 September 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: 25/09/2017 -
Artikel betroffen : 28

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