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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 24/07/2019

Mauritius

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 31 August 2015 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i
• taxes on income or profits.

Article 2, paragraph 1.b.iii.C
• general consumption taxes, such as value added or sales taxes.

Article 2, paragraph 1.b.iii.D
• specific taxes on goods and services such as excise taxes.

Article 2, paragraph 1.b.iii.G
• any other taxes.


Periodo di efficacia: 01/12/2015 -
Articoli in questione : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 31 August 2015 - Or. Engl.

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

(i) all individuals possessing the citizenship of the Republic of Mauritius, and
(ii) all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in the republic of Mauritius.


Periodo di efficacia: 01/12/2015 -
Articoli in questione : 3

Declaration transmitted by the Embassy of Mauritius in France to the Secretariat General of the OECD on 23 March 2017 - 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: 23/03/2017 -
Articoli in questione : 28


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