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

Nature of declaration : Reservations
Status as of 18/09/2019


Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 8 July 2014 - Or. Engl.

In accordance with Article 30, paragraph 1.a, of the Convention, the Republic of Estonia reserves the right not to provide any form of assistance in relation to the taxes of other Parties in the categories listed in Article 2, paragraph 1.b.i and iv (taxes imposed on behalf of local authorities or other political subdivisions).
Period covered: 01/11/2014 -
Articles concerned : 30

Source : Treaty Office on - * Disclaimer.