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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 25/08/2019

Dominica

Declaration contained in the instrument of ratification deposited with the Secretariat General of the OECD on 30 April 2019 - Or. Engl.

ANNEX A - Taxes to which the Convention would Apply

Article 2, paragraph 1.a.i:
. Personal Income Tax;
. Corporate Tax;
. Withholding Tax.

Article 2, paragraph 1.b.iii.B: Land Transfer Fees.

Article 2, paragraph 1.b.iii.C: Value Added Tax.

Article 2, paragraph 1.b.iii.D: Excise Tax.

Article 2, paragraph 1.b.iii.E:
. Motor Vehicle License Fees;
. Highway Maintenance Levy.

Article 2, paragraph 1.b.iii.G:
. Stamp Duties;
. Import Duties.
Period covered: 01/08/2019 -
Articles concerned : 2

Declaration transmitted by a Note Verbale from the Embassy of the Commonwealth of Dominica to the European Union, dated 15 May 2019, registered at the Secretariat General of the OECD on 20 May 2019 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 01/08/2019 -
Articles concerned : 28


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