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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 23/05/2019

Vanuatu

Declaration accompanying in the full powers of signature handed over to the Secretary General of the OECD at the time of signature of the instrument on 22 June 2018 - 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: 01/12/2018 -
Articles concerned : 28

Declaration contained in the instrument of acceptance deposited with the Secretary General of the OECD on 23 August 2018 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
• Business Licence fees (including turnover tax)
• Casino fees and taxes
• Gaming fees and taxes
• Internet gaming fees and taxes
• Lottery taxes

Article 2, paragraph 1.b.iii.B:
• Stamp duties

Article 2, paragraph 1.b.iii.C:
• Value Added Tax

Article 2, paragraph 1.b.iii.D:
• Excise duties

Article 2, paragraph 1.b.iii.E:
• Vehicle registration and transfer fees and taxes
• Road taxes

Article 2, paragraph 1.b.iii.F:
• Stamp duties

Article 2, paragraph 1.b.iii.G:
• Rent tax
Period covered: 01/12/2018 -
Articles concerned : 2

Declaration contained in the instrument of acceptance deposited with the Secretary General of the OECD on 23 August 2018 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

In relation to Vanuatu, the term “national” means any individual possessing the citizenship of Vanuatu, and any legal person, company, partnership or association deriving its status as such from the laws in force in Vanuatu.
Period covered: 01/12/2018 -
Articles concerned : 3


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