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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 17/06/2019

Niue

Declaration contained in a Note Verbale from the Minister of Foreign Affairs of Niue, dated 19 May 2016, accompanying the instrument of ratification deposited with the Secretary General of the OECD, on 6 June 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention applies

Article 2, paragraph 1.a.i: Taxes on income or profits.
Article 2, paragraph 1.a.ii: Taxes on capital gains which are imposed separately from the tax on income or profits.
Article 2, paragraph 1.a.iii: Taxes on net wealth.
Article 2, paragraph 1.b.iii: Taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A: Estate, inheritance or gift taxes;
C: General consumption taxes, such as value-added or sales taxes;
D: Specific taxes on goods and services such as excise taxes;
G: Any other taxes.
Period covered: 01/10/2016 -
Articles concerned : 2

Declaration contained in a Note Verbale from the Minister of Foreign Affairs of Niue, dated 19 May 2016, accompanying the instrument of ratification deposited with the Secretary General of the OECD, on 6 June 2016 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

Any individual belonging to the aboriginal race of Niue or possessing permanent resident status in Niue and any legal person, partnership or associations deriving its status as such from the laws in force in Niue.
Period covered: 01/10/2016 -
Articles concerned : 3


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