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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 15/10/2019


Declaration contained in the instrument of ratification 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
Petroleum income tax
Mineral royalties
Withholding tax on interest
Withholding tax on dividend
Withholding tax on goods and services

Article 2, paragraph 1.a.ii:
Capital gains tax

Article 2, paragraph 1.b.iii. A:
Gift tax

Article 2, paragraph 1.b.iii. C:
Value added tax

Article 2, paragraph 1.b.iii. D:
Excise tax

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

Source : Treaty Office on - * Disclaimer.