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

Nature of declaration : Reservations
Status as of 23/07/2019

Israel

Reservation 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.

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

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;

ii. compulsory social security contributions payable to general government or to social security institutions established under public law;

iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A. estate, inheritance or gift taxes,
C. general consumption taxes, such as value-added or sales taxes,
D. specific taxes on goods and services such as excise taxes,
E. taxes on the use or ownership of motor vehicles,
F. taxes on the use or ownership of movable property other than motor vehicles,
G. any other taxes;

iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.


Period covered: 01/12/2016 -
Articles concerned : 30

Reservation 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.

2. Pursuant to Article 30, paragraph 1.b, of the Convention, the State of Israel will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.


Period covered: 01/12/2016 -
Articles concerned : 30

Reservation 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.

3. Pursuant to Article 30, paragraph 1.d, of the Convention, the State of Israel will not provide assistance in the service of documents for any tax.


Period covered: 01/12/2016 -
Articles concerned : 30


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