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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 20/09/2019

Vereinigten Arabischen Emirate

Declaration contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

In accordance with Article 4, paragraph 3, of the Convention, the United Arab Emirates declares that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
In Kraft: 01/09/2018 -
Artikel betroffen : 4, 5, 7

Declaration contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

In accordance with Article 9, paragraph 3, of the Convention, the United Arab Emirates declares that it will not accept, as a general rule, such requests as are referred to in Article 9, paragraph 1, of the Convention.
In Kraft: 01/09/2018 -
Artikel betroffen : 9

Declaration contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i: Taxes on income and profit
In Kraft: 01/09/2018 -
Artikel betroffen : 2

Declaration contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

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

The term “national” in relation to the United Arab Emirates means:
- any individual possessing the citizenship of the United Arab Emirates; and
- any legal person, partnership or association, instrumentalities and statutory bodies deriving its status as such from the laws in force in the United Arab Emirates.
In Kraft: 01/09/2018 -
Artikel betroffen : 3

Declaration contained in a Note verbale from the Embassy of the United Arab Emirates, dated 20 September 2017, registered at the Secretariat General on 22 September 2017 - 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: 22/09/2017 -
Artikel betroffen : 28


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