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

Nature of declaration : Reservations
Status as of 23/05/2019

Costa Rica

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, Costa Rica reserves the right not to provide any form of assistance in relation to taxes of other Parties included in one of the following categories listed in Article 2, paragraph 1.b:

i: taxes on income, profits, capital gains or net wealth which are imposed on behalf of political divisions or local authorities of a Party;
iii: A. estate, inheritance or gift tax;
iii: D. specific taxes on goods and services such as excise taxes;
iii: F. taxes on the use or ownership of movable property other than motor vehicles;
iii: G. any other taxes.
Period covered: 01/08/2013 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, Costa Rica reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Period covered: 01/08/2013 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, Costa Rica reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under sub-paragraph a or b above, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Period covered: 01/08/2013 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, Costa Rica reserves the right not to provide assistance in the service of documents for all taxes.
Period covered: 01/08/2013 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, Costa Rica reserves the right not to permit the service of documents though the post as provided for in paragraph 3 of Article 17.
Period covered: 01/08/2013 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 5 April 2013 - Or. Spa./Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, Costa Rica reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party.
Period covered: 01/08/2013 -
Articles concerned : 30


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