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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 21/07/2019

Santa 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
Periodo di efficacia: 01/03/2017 -
Articoli in questione : 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.
Periodo di efficacia: 01/03/2017 -
Articoli in questione : 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
Periodo di efficacia: 01/03/2017 -
Articoli in questione : 28


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