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

Natura della dichiarazione : Riserve
Situazione in data del 17/10/2019

Libano

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 12 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Lebanon reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the categories listed in Article 2, paragraph 1.b, of the Convention.
Periodo di efficacia: 01/09/2017 -
Articoli in questione : 2, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 12 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Republic of Lebanon reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/09/2017 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 12 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the Republic of Lebanon reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Lebanon or, where a reservation has previously been made under sub-paragraph a or b of paragraph 1 of Article 30 of the Convention, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Periodo di efficacia: 01/09/2017 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 12 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Lebanon reserves the right not to provide assistance in the service of documents for all taxes.
Periodo di efficacia: 01/09/2017 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 12 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, the Republic of Lebanon reserves the right not to permit the service of documents through the post as provided for in Article 17, paragraph 3, of the Convention.
Periodo di efficacia: 01/09/2017 -
Articoli in questione : 17, 30

Réserve consignée dans l’instrument de ratification déposé auprès du Secrétaire Général de l’OCDE, le 12 mai 2017 - Or. angl.

Conformément à l'article 30, paragraphe 1.e, de la Convention, la République du Liban se réserve le droit de ne pas accepter les notifications par voie postale prévues à l'article 17, paragraphe 3, de la Convention.
Periodo di efficacia: 01/09/2017 -
Articoli in questione : 28, 30


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