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

Mauritania

Declaration contained in the Full Powers of signature handed over to the Deputy Secretary General of the OECD at the signature of the time of signature of the instrument on 12 February 2019 - Or. Fr.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
. Tax on Industrial and Commercial Profits (IBIC)
. Tax on non-Commercial Profits (IBNC)
. Agricultures Profits Tax (IBA)
. Minimum Fixed Tax (IMF)
. Tax on salaries, wages, pensions and life annuities (ITS)

Article 2, paragraph 1.a.ii: Tax on Income from Movable Assets (IRCM)

Article 2, paragraph 1.b.iii.B: Property Income Tax (IRF)

Article 2, paragraph 1.b.iii.C:
. Value-added Tax (VAT)
. Tax on Financial Transactions (TOF)

Article 2, paragraph 1.b.iii.G: Apprenticeship Tax (TA)
Articoli in questione : 2

Declaration contained in the Full Powers of signature handed over to the Deputy Secretary General of the OECD at the signature of the time of signature of the instrument on 12 February 2019 - Or. Fr.

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

All individuals possessing the Mauritanian nationality and all legal persons, partnerships, associations and other entities provided for and deriving their status as such from the laws in force in the Islamic Republic of Mauritania.
Articoli in questione : 3


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