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

Art der Erklärung : Vorbehalte
Datum 16/06/2019

Katar

Reservation contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

According to Article 30, paragraph 1.a, of the Convention, the State of Qatar reserves the right not to provide any form of assistance in relation to taxes of other Parties in any of the categories listed in Article 2, paragraph 1.b.
In Kraft: 01/01/2019 -
Artikel betroffen : 30

Reservation contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

According to Article 30, paragraph 1.b, of the Convention, the State of Qatar reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
In Kraft: 01/01/2019 -
Artikel betroffen : 30

Reservation contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

According to Article 30, paragraph 1.d, of the Convention, the State of Qatar reserves the right not to provide assistance in the service of documents for all taxes.
In Kraft: 01/01/2019 -
Artikel betroffen : 30


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