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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 23/07/2019

Saint Vincent and the Grenadines

Declaration deposited at the time of the signature of the Instrument with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 01/12/2016 -
Articles concerned : 28

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, Saint Vincent and the Grenadines may inform its resident or national before transmitting information to another party, in conformity with Article 5 and Article 7 of the Convention.
Period covered: 01/12/2016 -
Articles concerned : 4, 5, 7

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, Saint Vincent and the Grenadines will not accept, as a general rule, requests referred to in Article 9, paragraph 1, of the Convention.
Period covered: 01/12/2016 -
Articles concerned : 9

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i: Income Tax
Article 2, paragraph 1.a.ii: Corporate Tax
Period covered: 01/12/2016 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

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

The term “nationals” means any individual possessing the nationality or citizenship of Saint Vincent and the Grenadines and any legal person, partnership, association or other organisation deriving their status as such from the laws in force in Saint Vincent and the Grenadines.
Period covered: 01/12/2016 -
Articles concerned : 3


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