Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Authorities
Status as of 19/05/2019
NiueDeclaration deposited with the Secretary General of the OECD at the time of signature of the instrument, on 27 November 2015 - Or. Engl., and amended in a Note Verbale from the Minister of Foreign Affairs of Niue, dated 19 May 2016, accompanying the instrument of ratification deposited with the Secretary General of the OECD, on 6 June 2016 - Or. Engl.
Annex B - Competent authorities
In relation to Niue, the term “competent authority” means the Financial Secretary of the Department of Finance and Planning or an authorised representative of the Financial Secretary.
Period covered: 01/10/2016 -
Articles concerned : 3