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

Nature of declaration : Reservations
Status as of 24/06/2019

Brazil

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 1 June 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Brazil will not provide assistance in the recovery of any tax claim, or in the recovery of administrative fines, for all taxes.
Period covered: 01/10/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 1 June 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Brazil will not provide assistance in the service of documents for all taxes.
Period covered: 01/10/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 1 June 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of Brazil will not permit the service of documents through the post, as provided for in paragraph 3 of Article 17 of the Convention.
Period covered: 01/10/2016 -
Articles concerned : 17, 30


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.