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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 18/07/2019

Republik Moldau

Declaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply:

Article 2, paragraph 1. a. i:
taxes on income of individuals and legal entities;

Article 2, paragraph 1.b.ii:
social security contributions;

Article 2, paragraph 1.b.iii.B:
taxes on immovable property;

Article 2, paragraph 1.b.iii.C:
value-added taxes;

Article 2, paragraph 1.b.iii.D:
excise taxes;

Article 2, paragraph 1.b.iii.E:
taxes on the use of motor vehicles;

Article 2, paragraph 1.b.iv:
taxes on natural resources ;
local taxes.
In Kraft: 01/03/2012 -
Artikel betroffen : 2

Declaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl.

Based on Article 29, paragraph 1, of the Convention, Moldova declares that, until the full re-establishment of the territorial integrity of the Republic of Moldova, the provisions of the Convention will be applied only on the territory controlled effectively by the Republic of Moldova’s authorities.
In Kraft: 01/03/2011 -
Artikel betroffen : 29


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