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

Art der Erklärung : Vorbehalte
Datum 19/09/2019

Brasilien

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 1 June 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Brazil will not provide assistance in the recovery of any tax claim, or in the recovery of administrative fines, for all taxes.
In Kraft: 01/10/2016 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 1 June 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Brazil will not provide assistance in the service of documents for all taxes.
In Kraft: 01/10/2016 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 1 June 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of Brazil will not permit the service of documents through the post, as provided for in paragraph 3 of Article 17 of the Convention.
In Kraft: 01/10/2016 -
Artikel betroffen : 17, 30


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