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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 17/11/2019

Pakistan

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i: Income Tax
Article 2, paragraph 1.b.iii.C : Sales Tax
Article 2, paragraph 1.b.iii.D : Federal Excise Duty
Periodo di efficacia: 01/04/2017 -
Articoli in questione : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Engl.

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

The term national means:

(i) Any individual possessing the nationality of Pakistan;
(ii) Any legal person, partnership, association or other entity deriving their status as such from the laws in force in Pakistan.
Periodo di efficacia: 01/04/2017 -
Articoli in questione : 3

Declaration transmitted by a Note verbale from the Embassy of Pakistan in Paris, dated 9 October 2017, registered at the Secretariat General of the OECD on 12 October 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: 12/10/2017 -
Articoli in questione : 28

Declaration transmitted by the Embassy of the Islamic Republic of Pakistan in Paris and registered at the Secretariat General of the OECD on 31 January 2018 - 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: 31/01/2018 -
Articoli in questione : 28


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