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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/10/2019

Belize

Declaration contained in the instrument of acceptance deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

Annex A – Taxes to which the Convention would apply:

Article 2, paragraph 1.a.i:
Income Tax (including surtax or surcharge)
Business Tax

Article 2, paragraph 1.b.iii. C:
General Sales Tax.

Period covered: 01/09/2013 -
Articles concerned : 2

Declaration contained in the instrument of acceptance deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

ANNEX C – Definition of the word "national" for the purpose of the Convention

In relation to Belize, the term “national” means any individual possessing the citizenship of Belize.
Period covered: 29/05/2013 -
Articles concerned : 3


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