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

Gran Bretagna

Declaration contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl.

Annex A - Taxes to which the Convention applies
For the United Kingdom of Great Britain and Northern Ireland, the Convention shall apply to thoses taxes in Article 2, paragraph 1, which fall within :

a) any of paragraphs (i) to (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b)
Periodo di efficacia: 01/05/2008 -
Articoli in questione : 2

Declaration contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl.

Annex C - Definition of a "national" for the purpose of the Convention
In relation to the United Kingdom, the term "national" means any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the United Kingdom.
Periodo di efficacia: 01/05/2008 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 June 2013, registered at the Secretariat General on 25 June 2013 - Or. Engl.

Annex A - Taxes to which the Convention applies

For Montserrat, the Convention shall apply to those taxes in Article 2, paragraph 1, which fall within:
a) paragraphs (i) and (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b)
Periodo di efficacia: 01/10/2013 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 June 2013, registered at the Secretariat General on 25 June 2013 - Or. Engl.

Annex C - Definition of a "national" for the purpose of the Convention

In relation to Montserrat, the term “national” means a person defined as Montserratian under section 107(2) of the Montserrat Constitution Order 2010 S.I. 2010/2474.
Periodo di efficacia: 01/10/2013 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 1 August 2013, registered at the Secretariat General on 20 August 2013 - Or. Engl.

Annex A - Taxes to which the Convention applies

For the Turks and Caicos Islands, the Convention shall apply to those taxes in Article 2, paragraph 1, which fall within paragraph (iii) of sub-paragraph (b).
Periodo di efficacia: 01/12/2013 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 1 August 2013, registered at the Secretariat General on 20 August 2013 - Or. Engl.

Annex C - Definition of a "national" for the purpose of the Convention

In relation to the Turks and Caicos Islands, the term “national” means a person defined as a Turks and Caicos Islander under section 132 of the Turks and Caicos Islands Constitution Order 2011 S.I. 2011/1861.
Periodo di efficacia: 01/12/2013 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 9 September 2013, registered at the Secretariat General on 25 September 2013 - Or. Engl.

Annex A - Taxes to which the Convention applies

For the Cayman Islands, the Convention shall apply to those taxes in Article 2, paragraph 1, which fall within:

a) any of paragraphs (i) to (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).
Periodo di efficacia: 01/01/2014 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 9 September 2013, registered at the Secretariat General on 25 September 2013 - Or. Engl.

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

In relation to the Cayman Islands, the term “national” means any person who possesses Caymanian status under the repealed Immigration Law (2003 Revision) or any earlier law providing for the same or similar rights, and includes any person who acquires the status under Part III of the Immigration Law (2012 Revision).
Periodo di efficacia: 01/01/2014 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl.

Annex A - Taxes to which the Convention applies

For Anguilla, the Convention shall apply to those taxes in Article 2, paragraph 1, which fall within paragraphs (iii)(B), (iii)(C) or (iii)(D) of sub-paragraph (b).
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl.

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

In relation to Anguilla, the term “national” ordinarily means any person regarded as belonging to Anguilla under section 80 of the Anguilla Constitution, as amended by the Anguilla Constitution (Amendment) Order 1990 S.I. 1990/587.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Annex A - Taxes to which the Convention applies

For Gibraltar, the Convention shall apply to those taxes in Article 2, paragraph 1, which fall within paragraph (a)(i).
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

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

In relation to Gibraltar, the term “national” means a Gibraltarian within the meaning of the Gibraltarian Status Act 1962 and any legal person, partnership or association deriving its status as such from the laws in force in Gibraltar.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Annex A - Taxes to which the Convention applies

For the Isle of Man, the Convention shall apply the following taxes:
Article 2, paragraph (1)(a)(i):
Income Tax.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

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

In relation to the Isle of Man, the term “national” means any individual who has a right of abode in the Isle of Man and possesses British citizenship and any legal person, partnership or association deriving its status as such under the laws of the Isle of Man.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Annex A - Taxes to which the Convention applies

For the British Virgin Islands, the Convention shall apply to those taxes in Article 2, paragraph 1, which fall within paragraphs (ii) or (iii)(B) of sub-paragraph (b).
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

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

In relation to the British Virgin Islands, the term “national” means any person who belongs to the British Virgin Islands within the meaning of section 2(2) of the Virgin Islands Constitution Order 2007 S.I.2007/1678 and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the British Virgin Islands.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Annex A - Taxes to which the Convention applies

In respect of Bermuda, there are no applicable taxes falling within Article 2, paragraph 1(a).
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

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

In relation to Bermuda, the term “national” means any individual possessing Bermudian Status as defined in accordance with paragraph 102(3) of Schedule 1 to the Bermuda Constitution Order S.I. 1968/182, and any legal person, partnership, company, trust, estate, association or other entity created under the laws in force in Bermuda.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Annex A - Taxes to which the Convention applies

For the Bailiwick of Jersey, the Convention shall apply to those taxes in Article 2, paragraph 1, which fall within:
- paragraph (a)(i): taxes on income or profits,
- paragraph (a)(ii): taxes on capital gains which are imposed separately from the tax on income or profits,
- paragraph (a)(iii): taxes on net wealth.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

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

In relation to the Bailiwick of Jersey, the term “national” means any citizen of the Bailiwick of Jersey and any legal person, partnership or association deriving its status as such from the laws in force in the Bailiwick of Jersey.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Annex A - Taxes to which the Convention applies

For the Bailiwick of Guernsey, the Convention shall apply to those taxes in Article 2, paragraph 1, which fall within paragraphs (a)(i) and (a)(ii).
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 2

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

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

In relation to the Bailiwick of Guernsey, the term “national” means any individual who has a place of abode in the Bailiwick of Guernsey and possesses British citizenship and any legal person, partnership or association deriving its status as such from the laws in force in the Bailiwick of Guernsey.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 3

Declaration transmitted by a letter from the United Kingdom’s Delegation to the OECD, dated 16 December 2016, registered at the Secretariat General of the OECD on 19 December 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 pursuant to Article 28, paragraph 6 of the Convention as amended by the Protocol.

( Text of the Declaration of the United Kingdom ).
Periodo di efficacia: 19/12/2016 -
Articoli in questione : 28

Declaration contained in a letter from the Minister of Finance of Bermuda, dated 5 January 2017, registered at the Secretariat General of the OECD on 16 May 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: 16/05/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Minister of Financial Services, Commerce and Environment of the Cayman Islands, dated 31 December 2016, registered at the Secretariat General of the OECD on 16 May 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: 16/05/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Chief Minister of Guernsey, dated 4 January 2017, registered at the Secretariat General of the OECD on 16 May 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: 16/05/2017 -
Articoli in questione : 28

> Declaration contained in a letter from the Chief Minister of Guernsey, dated 23 March 2017, registered at the Secretariat General of the OECD on 16 May 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 16/05/2017 -
Articoli in questione : 28

Declaration transmitted by a letter from the Chief Minister of the Isle of Man, dated 6 January 2017, registered at the Secretariat General of the OECD on 16 May 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: 16/05/2017 -
Articoli in questione : 28

Declaration transmitted by a letter from the Chief Minister of the Isle of Man, dated 3 May 2017, registered at the Secretariat General of the OECD on 24 May 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 24/05/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Minister for External Relations, dated 16 February 2017, registered at the Secretariat General of the OECD on 16 May 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: 16/05/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Premier of Montserrat, dated 5 January 2017, registered at the Secretariat General of the OECD on 16 May 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: 16/05/2017 -
Articoli in questione : 28

Declaration transmitted by a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 18 July 2017, registered at the Secretariat General of the OECD on 25 July 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 25/07/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Minister for External Relations of Jersey, dated 7 July 2017, registered at the Secretariat General of the OECD on 17 July 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 17/07/2017 -
Articoli in questione : 28

Declaration transmitted by a letter from the Minister of Financial Services and Home Affairs of the Cayman Islands, dated 24 November 2017, registered at the Secretariat General of the OECD on 14 December 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 14/12/2017 -
Articoli in questione : 28


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