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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 19/09/2019

Guatemala

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 9 June 2017 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i.: Taxes on income of profits.
Income Tax, applied to:
- Income from profit activities (Rentas de las actividades lucrativas)
- Work income (Rentas del trabajo)
- Income from capital and capital gains (Rentas del capital y las ganancias de capital)

Article 2, paragraph 1.a.ii.: Taxes on capital gains which are imposed separately from the tax on income or profits.
Income tax includes all capital gains (El impuesto Sobre la Renta incluye todas la ganancias de capital).
In Kraft: 01/10/2017 -
Artikel betroffen : 2


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