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

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

Cookinseln

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs and Immigration of the Cook Islands, dated 22 March 2017, supplementing the instrument of ratification deposited with the Secretary General of the OECD on 29 May 2017 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
• Taxes on income or profits, including withholding taxes

Article 2, paragraph 1.b.iii.C:
• Value Added Tax

Article 2, paragraph 1.b.iii.D:
• Excise Taxes on alcohol and sugar
In Kraft: 01/09/2017 -
Artikel betroffen : 2

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs and Immigration of the Cook Islands, dated 22 March 2017, supplementing the instrument of ratification deposited with the Secretary General of the OECD on 29 May 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: 29/05/2017 -
Artikel betroffen : 28


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