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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 17/07/2019

Saint Lucia

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Income Tax or
Withholding Tax

Article 2, paragraph 1.b.iii.B:
Land and House Tax
Stamp Duty

Article 2, paragraph 1.b.iii.C:
Value Added Tax
Period covered: 01/03/2017 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2016 - Or. Engl.

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

The term “national” means any individual possessing the citizenship of Saint Lucia, and any legal person, company, partnership or association deriving its status as such from the laws in force in Saint Lucia.
Period covered: 01/03/2017 -
Articles concerned : 3

Declaration accompanying the instrument of ratification registered at the Secretariat General of the OECD on 21 November 2016 - 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: 01/03/2017 -
Articles concerned : 28


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