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
NauruDeclaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 28 June 2016 - Or. Engl.
ANNEX A - Existing taxes to which the Convention shall apply:
Article 2, paragraph 1.a.i:
• Employment and Services Tax
• Business Tax (Including: Business Profit Tax, Small Business Tax, Non Resident Tax and International Transportation Business Tax)
Article 2, paragraph 1.b.iii.D:
• Telecommunication Services Tax
Article 2, paragraph 1.b.iii.E:
• Motor Vehicle Tax
Article 2, paragraph 1.b.iii.G:
• Fisheries Tax
• Nauru Phosphate Royalty Levy/Tax
• Civil Aviation Fees/Tax
Period covered: 01/10/2016 -
Articles concerned : 2
Declaration transmitted by the Department of Foreign Affairs and Trade of the Republic of Nauru to the Secretariat General of the OECD on 15 February 2017 - 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: 15/02/2017 -
Articles concerned : 28