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

Nature of declaration : Reservations
Status as of 24/09/2019

Uganda

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 26 May 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Uganda will not provide any form of assistance in relation to the taxes of other Parties included in the following categories of Article 2, paragraph 1:

Article 2, paragraph 1.b.i: taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;

Article 2, paragraph 1.b.ii: compulsory social security contributions payable to general government or to social security institutions established under public law;

Article 2, paragraph 1.b.iii.E: taxes on the use or ownership of motor vehicles;

Article 2, paragraph 1.b.iv: taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Period covered: 01/09/2016 -
Articles concerned : 2, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 26 May 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Uganda will not provide assistance with regard to the service of documents.
Period covered: 01/09/2016 -
Articles concerned : 30


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