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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 16/07/2019

Federazione Russa

Declaration contained in the instrument of ratification deposited with the Secretary General of the Council of Europe, on 4 March 2015 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a
i. tax on income of individuals, tax on profits of organisations;

Article 2, paragraph 1.b
iii. B. tax on the property of organisations;
iii. C. value-added tax;
iii. D. excise tax;
iii. E. transport tax;
iii. G. any other taxes:
- water tax;
- mineral resource extraction tax;
- special tax regimes: taxation system for agricultural producers (uniform agricultural tax), simplified taxation system, taxation system in the form of uniform tax on the imputed income for individual kinds of activity, licence-based system of taxation;
- tax on gambling;
iv. land tax, tax on the property of individuals.
Periodo di efficacia: 01/07/2015 -
Articoli in questione : 2


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