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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 23/08/2019

Jamaica

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 29 November 2018 - Or. Engl..

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Taxes on income or profits

Article 2, paragraph 1.a.ii:
Not applicable

Article 2, paragraph 1.a.iii:
Not applicable

Article 2, paragraph 1.b.i:
Not applicable

Article 2, paragraph 1.b.ii:
The National Insurance Contribution under the National Insurance Act

Article 2, paragraph 1.b.iii.A:
Transfer Tax and Stamp Duty

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

Article 2, paragraph 1.b.iii.C:
General Consumption Tax

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

Article 2, paragraph 1.b.iii.E:
Not applicable

Article 2, paragraph 1.b.iii.F:
Assets Tax

Article 2, paragraph 1.b.iii.G:
Guest Accommodation Room Tax, Minimum Business Tax and Telephone Calls Tax


Period covered: 01/03/2019 -
Articles concerned : 2


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