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

Nature of declaration : Authorities
Status as of 19/09/2019

China

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

ANNEX B – Competent Authorities

Pursuant to Article 3, paragraph 1.d, of the Convention, for the People’s Republic of China, the term “competent authority” means the State Administration of Taxation or its authorised representative.
Period covered: 01/02/2016 -
Articles concerned : 3

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

ANNEX B - Competent authorities

The competent authority for the Hong Kong SAR is the Commissioner of Inland Revenue of the Government of the Hong Kong SAR or the authorised representative of the Commissioner.
Period covered: 01/09/2018 -
Articles concerned : 3

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

ANNEX B - Competent authorities

The competent authority for the Macao Special Administrative Region is the Chief Executive of the Macao Special Administrative Region or his authorized representative.
Period covered: 01/09/2018 -
Articles concerned : 3


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