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

Natura della dichiarazione : Riserve
Situazione in data del 22/07/2019

Giappone

Reservations deposited at the same time as the instrument of acceptance with the Secretary General of the OECD on 27 June 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Japan reserves the right not to provide any form of assistance in relation to the taxes of other Parties in any of the category listed in Article 2, paragraph 1(b)i, ii and iv.
Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Japan reserves the right not to provide assistance in the recovery of any tax claim or in the recovery of an administrative fine only for taxes described in Article 2, paragraphs 1(a)(iii), (b)(iii)B, D, E, F and G, of the Convention.
Periodo di efficacia: 01/10/2013 -
Articoli in questione : 2, 30


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