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

Art der Erklärung : Vorbehalte
Datum 26/06/2019

Russische Föderation

Reservations contained in the instrument of ratification deposited with the Secretary General of the Council of Europe, on 4 March 2015 - Or. Engl.

1) Pursuant to Article 30, paragraph 1.a, of the Convention, the Russian Federation reserves the right not to provide any form of assistance in relation to the taxes of other Parties in any of the following categories listed in paragraph 1.b of Article 2:

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
ii. compulsory social security contributions payable to general government or to social security institutions established under public law;
iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A. estate, inheritance or gift taxes,
F. taxes on the use or ownership of movable property other than motor vehicles.

2) Pursuant to Article 30, paragraph 1.b, of the Convention, the Russian Federation 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 listed in paragraph 1 of Article 2.

3) Pursuant to Article 30, paragraph 1.f, of the Convention, the Russian Federation reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Russian Federation, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Russian Federation.
In Kraft: 01/07/2015 -
Artikel betroffen : 2, 28, 30


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