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

Nature of declaration : Reservations
Status as of 26/05/2019

Pakistan

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Islamic Republic of Pakistan 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, of the Convention:

- Article 2, 1.b.ii
- Article 2, 1.b.iii. A, B, F and G
- Article 2, 1.b.iv
Period covered: 01/04/2017 -
Articles concerned : 2, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Engl.

In accordance with Article 30, paragraph 1.b, of the Convention, the Islamic Republic of Pakistan reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine for taxes in the following categories:

- Article 2, 1.a.iii
- Article 2, 1.b.ii
- Article 2, 1.b.iii.A, B, F and G
- Article 2, 1.b.iv
Period covered: 01/04/2017 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Engl.

In accordance with Article 30, paragraph 1.c, of the Convention, the Islamic Republic of Pakistan reserves the right not to provide assistance in respect any of tax claim which is in existence at the date of entry into force of the Convention in respect of Pakistan.
Period covered: 01/04/2017 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Engl.

In accordance with Article 30, paragraph 1.d, of the Convention, the Islamic Republic of Pakistan reserves the right not to provide assistance in the service of documents in respect of the taxes in the following categories:

- Article 2, 1.a.iii
- Article 2, 1.b.ii
- Article 2, 1.b.iii.A, B, F and G
- Article 2, 1.b.iv
Period covered: 01/04/2017 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Engl.

In accordance with Article 30, paragraph 1.e, of the Convention, the Islamic Republic of Pakistan reserves the right not to permit the service of documents through the post as provided for in Article 17, paragraph 3, of the Convention, in respect of the taxes in the following categories:

- Article 2, 1.a.iii
- Article 2, 1.b.ii
- Article 2, 1.b.iii.A, B, F and G
- Article 2, 1.b.iv
Period covered: 01/04/2017 -
Articles concerned : 17, 30


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