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

Nature of declaration : Reservations
Status as of 22/09/2019

Qatar

Reservation contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

According to Article 30, paragraph 1.a, of the Convention, the State of Qatar reserves the right not to provide any form of assistance in relation to taxes of other Parties in any of the categories listed in Article 2, paragraph 1.b.
Period covered: 01/01/2019 -
Articles concerned : 30

Reservation contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

According to Article 30, paragraph 1.b, of the Convention, the State of Qatar reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Period covered: 01/01/2019 -
Articles concerned : 30

Reservation contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

According to Article 30, paragraph 1.d, of the Convention, the State of Qatar reserves the right not to provide assistance in the service of documents for all taxes.
Period covered: 01/01/2019 -
Articles concerned : 30


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