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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 23/10/2019


Declaration contained in the instrument of ratification deposited on 26 March 2009- Or. Engl.

ANNEX A - Taxes to which the Convention would apply:

a) sub-paragraph a.i:
tax on profits of enterprises;
tax on income of naturals;

b) sub-paragraph b.i.i:
compulsory social security contribution;

c) sub-paragraph b.i.i.i.B:
land fee;

d) sub-paragraph b.i.i.i.C:
value-added tax;

e) sub-paragraph b.i.i.i.D:
excise tax;
duty on the development of viticulture, gardening and hop-growing;

f) sub-paragraph b.i.i.i.E:
tax on the ownership of moto vehicles and other self-propelled machines and mechanisms;

g) sub-paragraph b.iv:
single tax;
fixed agricultural tax;
state customs;
rental payment;
duty for the special use of natural resources.
Period covered: 01/07/2009 -
Articles concerned : 2

Source : Treaty Office on - * Disclaimer.