Riserve e dichiarazioni per trattato n°127 - Convenzione sulla reciproca assistenza in materia fiscale

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 20/07/2019

Bahrein

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 May 2018 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i: Income tax established by Legislative Decree No. 22 for the year 1979.
Periodo di efficacia: 01/09/2018 -
Articoli in questione : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 May 2018 - Or. Engl.

The Kingdom of Bahrain declares that, in accordance with paragraph 3 of Article 4 of the Convention, the competent authority of the Kingdom of Bahrain may, when applying Articles 5 and 7 of the Convention, inform its citizens and residents before sending information concerning them.
Periodo di efficacia: 01/09/2018 -
Articoli in questione : 4, 5, 7

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 May 2018 - Or. Engl.

The Kingdom of Bahrain declares its intention, as a general rule, in accordance with paragraph 3 of Article 9 of the Convention, not to accept applications from applicant States that allows the presence of representatives of its competent authority in the appropriate part of the tax examination in the Kingdom of Bahrain.
Periodo di efficacia: 01/09/2018 -
Articoli in questione : 9

Declaration transmitted by the Embassy of the Kingdom of Bahrain in Paris to the Secretariat General of the OECD on 11 May 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.
Periodo di efficacia: 01/09/2018 -
Articoli in questione : 28


Fonte: Ufficio dei Trattati, http://conventions.coe.int - * Disclaimer.