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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 16/07/2019

Bahamas

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 26 April 2018 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.b.ii: Compulsory social security contributions payable to general government.
Article 2, paragraph 1.b.iii.B: Taxes on immovable property.
Article 2, paragraph 1.b.iii.C: General consumption taxes, such as value-added or sales taxes.
Article 2, paragraph 1.b.iii.D: Specific taxes on goods and services such as excise taxes.
Article 2, paragraph 1.b.iii.E: Taxes on the use or ownership of motor vehicles.
Period covered: 01/08/2018 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 26 April 2018 - Or. Engl.

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

In The Bahamas the term “national” is used when there is a reference to a person (whether natural person or legal person) in the international arena, for example, a “national” of The Bahamas or a “National” of a State. However, when referring to a person domestically (in the domestic legislation) a person is considered a citizen, not a national.
Period covered: 01/08/2018 -
Articles concerned : 3

Declaration transmitted by the Ministry of Foreign Affairs of The Bahamas to the Secretariat General of the OECD on 26 April 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: 01/08/2018 -
Articles concerned : 28


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