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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 21/08/2019

Israel

Declaration handed over to the Secretary General of the OECD at the time of signature of the instrument, on 24 November 2015 – Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

4. In accordance with Article 9, paragraph 3, of the Convention, Israel 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:
• the income tax and company tax (including tax on capital gains)
• the tax imposed on gains from the alienation of property according to the Real Estate Taxation Law
• tax imposed under the Petroleum Profits Taxation law
Period covered: 01/12/2016 -
Articles concerned : 2


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