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

Art der Erklärung : Vorbehalte
Datum 15/09/2019

Singapur

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Singapore reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the categories listed in Article 2, paragraph 1.b.
In Kraft: 01/05/2016 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Republic of Singapore reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
In Kraft: 01/05/2016 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the Republic of Singapore reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Singapore or, where a reservation has previously been made under sub-paragraph a or b of paragraph 1 of Article 30, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
In Kraft: 01/05/2016 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Singapore reserves the right not to provide assistance in the service of documents for all taxes.
In Kraft: 01/05/2016 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, the Republic of Singapore reserves the right not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
In Kraft: 01/05/2016 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, the Republic of Singapore reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Republic of Singapore, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Republic of Singapore.
In Kraft: 01/05/2016 -
Artikel betroffen : 30


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