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

Nature of declaration : Reservations
Status as of 16/06/2019

Samoa

Reservations contained in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to paragraph 1.a of Article 30 of the Convention, the Independent State of Samoa reserves the right not to provide any form of assistance in relation to the taxes of other Parties listed in sub-paragraphs b.i, b.ii, b.iii B, C, D, E, F, G and b.iv of paragraph 1 of Article 2.

Pursuant to paragraph 1.b of Article 30 of the Convention, the Independent State of Samoa 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 listed in paragraph 1 of Article 2.

Pursuant to paragraph 1.c of Article 30 of the Convention, the Independent State of Samoa reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State.

Pursuant to paragraph 1.f of Article 30 of the Convention, the Independent State of Samoa reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party.
Period covered: 01/12/2016 -
Articles concerned : 30


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