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

Nature of declaration : Reservations
Status as of 22/07/2019

Saint Christopher and Nevis

Reservations contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Federation of Saint Kitts and Nevis shall not provide any form of assistance in relation to the taxes of other Parties as mentioned in Article 2, paragraph 1, sub-paragraphs b.i to b.iv, of the Convention.
Period covered: 01/12/2016 - 27/10/2016
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl. and partially withdrawn in a Note verbale from the Ministry of Foreign Affairs of Saint Christopher and Nevis, dated 29 September 2016, registered at the Secretariat General of the OECD on 26 October 2016 - Or. Engl.

The Government of St. Kitts and Nevis is desirous of having the reservation made pursuant to Article 30, paragraph 1.a, of the Convention amended to read as follow:

Pursuant to Article 30, paragraph 1.a, of the Convention, the Federation of Saint Kitts and Nevis shall not provide any form of assistance in relation to the taxes of other Parties as mentioned in Article 2, paragraph 1, sub-paragraphs b.ii to b.iv, of the Convention.
Period covered: 01/12/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Federation of Saint Kitts and Nevis shall not provide assistance in the recovery of tax claims, or in the recovery of administrative fines, for all taxes.
Period covered: 01/12/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the Federation of Saint Kitts and Nevis shall not provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Saint Kitts and Nevis or, if the tax claim is in relation to taxes that are listed in the reservation made under Article 30, paragraph 1.a or b, of the Convention, at the date of withdrawal of such reservation by Saint Kitts and Nevis.
Period covered: 01/12/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Federation of Saint Kitts and Nevis shall not provide assistance in the service of documents for all taxes.
Period covered: 01/12/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, the Federation of Saint Kitts and Nevis reserves the right not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
Period covered: 01/12/2016 -
Articles concerned : 17, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, the Federation of Saint Kitts and Nevis reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Federation of Saint Kitts and Nevis, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention as amended by the 2010 Protocol, entered into force in respect of the Federation of Saint Kitts and Nevis.
Period covered: 01/12/2016 -
Articles concerned : 28, 30


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