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

Nature of declaration : Reservations
Status as of 20/07/2019

Andorra

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Fr.

In accordance with Article 30, paragraph 1.a, of the Convention, the Principality of Andorra will not provide any form of administrative assistance in relation to the taxes of other Parties referred to in Article 2, paragraph 1.b, of the Convention.

In accordance with Article 30, paragraph 1.b, of the Convention, the Principality of Andorra will not provide any form of administrative assistance in the recovery of tax claims, or in the recovery of administrative fines, for all taxes listed in Article 2, paragraph 1, of the Convention.

In accordance with Article 30, paragraph 1.c, of the Convention, the Principality of Andorra will not provide assistance in respect of any tax claim which was in existence at the date of entry into force of the Convention in respect of the Principality of Andorra.

The Principality of Andorra will not provide assistance in respect of any tax claim which was in existence at the date of withdrawal of a reservation made under Article 30, paragraphs 1.a or 1.b, of the Convention.

In accordance with Article 30, paragraph 1.d, of the Convention, the Principality of Andorra will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.

In accordance with Article 30, paragraph 1.f, of the Convention, the Principality of Andorra declares that, for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party the provisions of this Convention shall apply 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 the Principality of Andorra, or, where there is no taxable period, for administrative assistance related to charges to tax arising 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 the Principality of Andorra.
Period covered: 01/12/2016 -
Articles concerned : 30


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