Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Authorities
Status as of 15/09/2019
United States of AmericaDeclaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng.
ANNEX B (Article 3, paragraph 1.D, of the Convention)
For the United States, the term "competent authority" means the Secretary of the Treasury or his designee.
Period covered: 01/04/1995 -
Articles concerned : 3