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
BelizeDeclaration 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)
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