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

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 23/09/2019

Katar

Declaration contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 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: 01/01/2019 -
Artikel betroffen : 28

Declaration contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply:

Article 2, paragraph 1.a.i: Income tax
In Kraft: 01/01/2019 -
Artikel betroffen : 2

Declaration contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

According to Article 9, paragraph 3, of the Convention, the State of Qatar does not accept, as a general rule, requests made by applicant States to allow the representatives of their competent authority to be present at the appropriate part of a tax examination in the State of Qatar.
In Kraft: 01/01/2019 -
Artikel betroffen : 9

Declaration transmitted by a Note Verbale from the Embassy of the State of Qatar in Paris to the Secretariat General of the OECD on 1 March 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: 01/03/2019 -
Artikel betroffen : 28


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