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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 24/08/2019

United States of America

Declaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng.

Pursuant to Article 4, paragraph 3, of the Convention, the United States may inform the persons concerned before transmitting information to another party, in conformity with Article 5 or Article 7 of the Convention.
Period covered: 01/04/1995 -
Articles concerned : 4

eclaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng.

ANNEX A (Article 2, paragraph 2, of the Convention)

For the United States, this Convention shall apply to taxes imposed under Title 26 of the United States Code (the Internal Revenue Code of 1986), as amended, which correspond to the taxes in the categories referred to in paragraph 1.A and 1.B II and III of Article 2 of the Convention.
Period covered: 01/04/1995 -
Articles concerned : 2


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