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

Nature of declaration : Reservations
Status as of 19/09/2019

Barbados

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, Barbados reserves the right not to provide any form of assistance in relation to the taxes of other Parties described in any of the categories listed in Article 2, paragraph 1.b., of the Convention.
Period covered: 01/11/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, Barbados reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Period covered: 01/11/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, Barbados reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Barbados, or, if the tax claim is in relation to taxes which are listed in the reservation made under Article 30, paragraph 1. a or b of the Convention, at the date of withdrawal of such a reservation by Barbados.
Period covered: 01/11/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, Barbados will not provide assistance in the service of documents for all taxes.
Period covered: 01/11/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, Barbados reserves the right not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
Period covered: 01/11/2016 -
Articles concerned : 17, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, Barbados reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of Barbados, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of Barbados.
Period covered: 01/11/2016 -
Articles concerned : 28, 30


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