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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 21/08/2019

Lettonia

Declaration contained in the instrument of ratification deposited on 15 July 2014 - Or. Engl.

In accordance with Article 4, paragraph 3, of the Convention, the Republic of Latvia declares that according to its initial legislation its authorities may inform its resident or national before transmitting information concerning him, in conformity with Article 5 and 7.
Periodo di efficacia: 01/11/2014 -
Articoli in questione : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 15 July 2014 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i:
- Income tax;
- Corporation tax ;

Article 2, paragraph 1.b.iii:
B. Taxes on immovable property;
C. Value-Added Tax;
D. Excise taxes.
Periodo di efficacia: 01/11/2014 -
Articoli in questione : 2


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