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

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

Kamerun

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 30 June 2015 - Or. Fr.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i
Personal income Tax,
Corporate income tax ;
Special tax on income;

Article 2, paragraph 1.a.ii
Taxes on capital gains which are imposed separately from the tax on income or profits

Article 2, paragraph 1.b.iii.C
Value-added tax;

Article 2, paragraph 1.b.iii.D
Excise tax


In Kraft: 01/10/2015 -
Artikel betroffen : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 30 June 2015 - Or. Fr.

ANNEX C – Definition of the word "national" for the purpose of the Convention

All individuals of Cameroonian nationality and all legal persons, partnership or capital companies, associations and other entities planned and constituted under the laws in force in Cameroon.


In Kraft: 01/10/2015 -
Artikel betroffen : 3


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