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

Art der Erklärung : Vorbehalte
Datum 25/06/2019

Vereinigte Staaten von Amerika

Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.

The United States will not provide any form of assistance in relation to the taxes of other parties described in subparagraphs b.i or b.iv of paragraph 1 of Article 2 of the Convention (taxes imposed by or on behalf of possessions, political subdivisions, or local authorities)(as permitted by paragraph 1.a of Article 30 of the Convention).
In Kraft: 01/04/1995 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.

The United States will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for any tax, pursuant to Articles 11 through 16 of the Convention (as permitted by paragraph 1.b of Article 30 of the Convention).
In Kraft: 01/04/1995 -
Artikel betroffen : 30

Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.

The United States will not provide assistance in the service of documents for any tax, pursuant to Article 17 of the Convention (as permitted by paragraph 1.d of Article 30 of the Convention); this reservation does not apply to the service of documents by mail, pursuant to paragraph 3 of Article 17 of the Convention.
In Kraft: 01/04/1995 -
Artikel betroffen : 17


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