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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 16/07/2019

Uruguay

Declaration handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
. Tax on business income (Impuesto a las Rentas de las Actividades Económicas - IRAE);
. Personal income tax (Impuesto a las Rentas de las Personas Físicas - IRPF);
. Non-residents income tax (Impuesto a las Rentas de los No Residentes - IRNR);
. Tax for social security assistance (Impuesto de Asistencia a la Seguridad Social - IASS).

Article 2, paragraph 1.a.iii: Capital tax (Impuesto al Patrimonio - IP).
Article 2, paragraph 1.b.iii.C: Value Added Tax - VAT (Impuesto al Valor Agregado - IVA).
Article 2, paragraph 1.b.iii.D : Excise Tax (Impuesto Específico Interno - IMESI).
In Kraft: 01/12/2016 -
Artikel betroffen : 2

Declaration handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

In relation to the Oriental Republic of Uruguay, the term “national” means any individual possessing Uruguayan nationality or citizenship and any legal person, association or other entity deriving its status as such front the laws in force in Uruguay
In Kraft: 01/12/2016 -
Artikel betroffen : 3

Declaration handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

In accordance with Article 9, paragraph 3, of the Convention, the Oriental Republic of Uruguay declares its intention not to accept, as a general rule, the requests as are referred to in paragraph 1 of Article 9 of the Convention.
In Kraft: 01/12/2016 -
Artikel betroffen : 9

Declaration transmitted by the Permanent Delegation of Uruguay to UNESCO and for OECD affairs to the Secretariat General of the OECD on 27 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: 27/04/2018 -
Artikel betroffen : 28

Declaration transmitted by a Note Verbale from the Permanent Delegation of Uruguay for OECD affairs to the Secretariat General of the OECD on 30 January 2019 - 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: 30/01/2019 -
Artikel betroffen : 28


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