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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 18/06/2019

Kolumbien

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 19 March 2014 – Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply:

The existing taxes to which the Convention shall apply within the Colombian legal system are:

Article 2, paragraph 1.a.i:
- income tax and its complementary taxes ;
- Pro equity income tax – CREE;

Article 2, paragraph 1.a.ii:
- income tax and its complementary taxes ;

Article 2, paragraph 1.a.iii:
- tax on capital ;

Article 2, paragraph 1.b.i :
Not applicable ;

Article 2, paragraph 1.b.ii :
Not applicable ;

Article 2, paragraph 1.b.iii.A :
- income tax and complementary taxes ;

Article 2, paragraph 1.b.iii.B :
Not applicable ;

Article 2, paragraph 1.b.iii.C :
- value added tax - VAT ;

Article 2, paragraph 1.b.iii.D :
- national consumption tax ;

Article 2, paragraph 1.b.iii.E :
Not applicable ;

Article 2, paragraph 1.b.iii.F :
Not applicable ;

Article 2, paragraph 1.b.iii.G :
Not applicable.
In Kraft: 01/07/2014 -
Artikel betroffen : 2

Declarations transmitted by a Note Verbale from the Ministry of Foreign Affairs of Colombia, dated 13 December 2017, registered at the Secretariat General of the OECD on 20 December 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.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
In Kraft: 20/12/2017 -
Artikel betroffen : 28


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