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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 21/09/2019

Polonia

Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.

In accordance with paragraph 3 of Article 4 of the Convention, the competent authority of the Republic of Poland may inform the persons concerned before transmitting information concerning them to another Party, in conformity with Articles 5 to 7 of the Convention.
Periodo di efficacia: 01/10/1997 -
Articoli in questione : 4

Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.

The following text should be included under Annex A in accordance with paragraph 2 of Article 2 of the Convention:

"For the Republic of Poland, the Convention shall apply to the taxes referred to in sub-paragraphs (a)(i)-(iii) and (b) (ii)-(iii) of paragraph 1 of Article 2".
Periodo di efficacia: 01/10/1997 -
Articoli in questione : 2

Declaration transmitted by the Permanent Delegation of Poland to the OECD to the Secretary General of the OECD on 6 June 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.

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: 06/06/2018 -
Articoli in questione : 28


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