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

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

Malta

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

Annex A – Taxes to which the Convention would apply:

In relation to Article 2, paragraph 2, of the Convention (and for the purposes of Annex A to the Convention), Malta declares that in its case the Convention applies to the following taxes as listed in paragraphs 1.a and 1.b of the said Article 2:

Article 2, paragraph 1.a:

i.: Tax imposed under the Income Tax Act
ii.: Not applicable
iii.: Not applicable

Article 2, paragraph 1.b:

i.: Not applicable
ii.: Not applicable
iii. A: Not applicable
iii. B: Not applicable
iii. C: Tax imposed under the Value Added Tax Act
iii. D: Not applicable
iii. E: Not applicable
iii. F: Not applicable
iii. G: Not applicable
iv.: Not applicable

In Kraft: 01/09/2013 -
Artikel betroffen : 2

> Declaration transmitted by a Note Verbale from the Ministry for Foreign Affairs and Trade Promotion of Malta, dated 14 August 2017, registered at the Secretariat General of the OECD on 6 September 2017 - Or. Engl.

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: 06/09/2017 -
Artikel betroffen : 28

Declaration transmitted by the Embassy of Malta in France to the Secretariat General of the OECD on 6 April 2018 - 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: 06/04/2018 -
Artikel betroffen : 28


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