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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 19/05/2019

Lebanon

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 12 May 2017 - Or. Engl.

In accordance with Article 4, paragraph 3, of the Convention, the Republic of Lebanon declares that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Period covered: 01/09/2017 -
Articles concerned : 4, 5, 7

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 12 May 2017 - Or. Engl.

In accordance with Article 9, paragraph 3, of the Convention, the Republic of Lebanon declares that it will not to accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention.
Period covered: 01/09/2017 -
Articles concerned : 9

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 12 May 2017 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
• the tax on the profits of industrial, commercial and non-commercial professions;
• the tax on salaries, wages and pensions;
• the tax on income derived from movable capital.

Period covered: 01/09/2017 -
Articles concerned : 2

Declaration accompanying the instrument of ratification registered at the Secretariat General of the OECD on 12 May 2017 - 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: 12/05/2017 -
Articles concerned : 28


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