Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/09/2019


Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 8 August 2013 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply:

Article 2, paragraph 1.a.i:
- Personal Income Tax (Tatimi mbi te Ardhurat Personale)

Article 2, paragraph 1.a.ii:
- Corporate Income Tax (Tatim Fitimi)

Article 2, paragraph 1.b.i:
- Local Tax on Small Business (Taska Vendore mbi Biznesin e Vogel)

Article 2, paragraph 1.b.ii:
- Social Security Contributions (Kontributet e Sigurimeve Shoqerore)

Article 2, paragraph 1.b.iii.C:
- Value Added Tax (Tatimi mbi Vleren e Shtuar)

Article 2, paragraph 1.b.iii.D:
- Excise Duties (Akciza)

Article 2, paragraph 1.b.iii.E:
- Annual Tax on used motor Vehicles (Taska vjetore e mjeteve të përdorura)

Article 2, paragraph 1.b.iii.G:
- Local Tax on Real Estate (Tatimet mbi Pasurine e Paluajtshme)
Period covered: 01/12/2013 -
Articles concerned : 2

Source : Treaty Office on - * Disclaimer.