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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/06/2019

Grenada

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 31 May 2018 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

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

Article 2, paragraph 1.a.ii: None.

Article 2, paragraph 1.a.iii: None.

Article 2, paragraph 1.b.i: None.

Article 2, paragraph 1.b.ii: National Insurance Scheme Contribution.

Article 2, paragraph 1.b.iii.A: Inheritance Tax.

Article 2, paragraph 1.b.iii.B:
. Property Tax;
. Property Transfer Tax.

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

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

Article 2, paragraph 1.b.iii.E: None.
Article 2, paragraph 1.b.iii.F: None.

Article 2, paragraph 1.b.iii.G: Gaming Tax.
Period covered: 01/09/2018 -
Articles concerned : 2

Declaration accompanying the instrument of ratification deposited with the Secretary General of the OECD on 31 May 2018 - 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: 01/09/2018 -
Articles concerned : 28


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