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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 17/09/2019

Republik Korea

Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl.

Annex A. Taxes to which the Convention would apply

I. Article 2, paragraph 1.a.i.:

- income tax;
- corporation tax;
- special tax for rural development.

II. Article 2, paragraph 1.b.iii.:

1. Category A:
- inheritance tax;
- gift tax.

2. Category B:
- comprehensive real estate holding tax.

3. Category C:
- value added tax.

4. Category D:
- individual consumption tax;
- liquor tax.
In Kraft: 01/07/2012 -
Artikel betroffen : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of OECD on 26 March 2012 - Or. Engl.

Annex C. Definition of the word "national" for the purpose of the Convention

1. Any individual possessing the nationality of the Republic of Korea.
2. Any legal person, partnership or association deriving its status as such from the laws in force in the Republic of Korea.
In Kraft: 01/07/2012 -
Artikel betroffen : 3

Declaration contained in a Note Verbale from the Permanent Delegation of the Republic of Korea to the OECD, dated 29 September 2016, registered at the Secretariat General of the OECD on 30 September 2016 - 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: 30/09/2016 -
Artikel betroffen : 28

> Declaration transmitted by a Note Verbale from the Permanent Delegation of the Republic of Korea to the OECD, dated 23 October 2017, registered at the Secretariat General of the OECD on 24 October 2017 - 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: 24/10/2017 -
Artikel betroffen : 28


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