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

El Salvador

Declaration contained in the instrument of ratification deposited with the Secretariat General of the OECD on 26 February 2019 - Or. Engl., and supplemented by a Note verbale from the Embassy of El Salvador in France, dated 20 May 2019, registered at the Secretariat General of the OECD on 21 May 2019 – Or. Fr.

ANNEX A - Taxes to which the Convention would Apply

Article 2, paragraph 1.a.i:
. Income Tax.

Article 2, paragraph 1.a.ii:
. Capital Gains Tax.

Article 2, paragraph 1.b.iii.B:br>. Tax on the transfer of movable property.

Article 2, paragraph 1.b.iii.C:
. Value Added Tax (Tax on the transfer of immovable property and services).

Article 2, paragraph 1.b.iii.E:
. Special tax on the first registration of goods on the national territory.
Period covered: 01/06/2019 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretariat General of the OECD on 26 February 2019 - Or. Engl., and supplemented by a Note verbale from the Embassy of El Salvador in France, dated 20 May 2019, registered at the Secretariat General of the OECD on 21 May 2019 – Or. Fr.

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

The term “national” refers to:

i. Any individual of Salvadoran nationality; and
ii. Any legal person deriving its status as such from the laws in force in El Salvador.
Period covered: 01/06/2019 -
Articles concerned : 3


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