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

Nature of declaration : Reservations
Status as of 18/08/2019

Chile

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 7 July 2016 - Or. Engl.

According to Article 30, paragraph 1.a, of the Convention, the Republic of Chile reserves the right not to provide any form assistance in relation to the taxes of other Parties, save for the ones included by Chile in Annex A to 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 7 July 2016 - Or. Engl.

According to Article 30, paragraph 1.b, of the Convention, the Republic of Chile reserves the right not to provide any 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 7 July 2016 - Or. Engl.

According to Article 30, paragraph 1.d, of the Convention, the Republic of Chile reserves the right not to provide assistance in the service of documents.
Period covered: 01/11/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 7 July 2016 - Or. Engl.

According to Article 30, paragraph 1.e, of the Convention, the Republic of Chile reserves the right not to permit the service of documents through the post as provided for in paragraph 3 of Article 17 of the Convention.
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 7 July 2016 - Or. Engl.

According to Article 30, paragraph 1.f, of the Convention, the Republic of Chile 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 entered into force in respect of Chile, 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 entered into force in respect of Chile.
Period covered: 01/11/2016 -
Articles concerned : 28, 30


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