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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 19/08/2019

Cook Islands

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs and Immigration of the Cook Islands, dated 22 March 2017, supplementing the instrument of ratification deposited with the Secretary General of the OECD on 29 May 2017 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
• Taxes on income or profits, including withholding taxes

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

Article 2, paragraph 1.b.iii.D:
• Excise Taxes on alcohol and sugar
Period covered: 01/09/2017 -
Articles concerned : 2

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs and Immigration of the Cook Islands, dated 22 March 2017, supplementing the instrument of ratification deposited with the Secretary General of the OECD on 29 May 2017 - 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: 29/05/2017 -
Articles concerned : 28


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