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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 21/08/2019

Samoa

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i: Taxes on income or profits
Article 2, paragraph 1.a.ii: Taxes on capital gains
Article 2, paragraph 1.a.iii: Taxes on net wealth
Article 2, paragraph 1.b. iii A: Estate, inheritance or gift tax
Period covered: 01/12/2016 -
Articles concerned : 2


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