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

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

Nauru

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 28 June 2016 - Or. Engl.

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

Article 2, paragraph 1.a.i:
• Employment and Services Tax
• Business Tax (Including: Business Profit Tax, Small Business Tax, Non Resident Tax and International Transportation Business Tax)

Article 2, paragraph 1.b.iii.D:
• Telecommunication Services Tax

Article 2, paragraph 1.b.iii.E:
• Motor Vehicle Tax

Article 2, paragraph 1.b.iii.G:
• Fisheries Tax
• Nauru Phosphate Royalty Levy/Tax
• Civil Aviation Fees/Tax
In Kraft: 01/10/2016 -
Artikel betroffen : 2

Declaration transmitted by the Department of Foreign Affairs and Trade of the Republic of Nauru to the Secretariat General of the OECD on 15 February 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: 15/02/2017 -
Artikel betroffen : 28


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