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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 20/07/2019

Isole Marshall

Declaration accompanying the instrument of ratification deposited with the Secretary General of the OECD on 22 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 Marshall Islands).
Periodo di efficacia: 01/04/2017 -
Articoli in questione : 28

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 22 December 2016 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply:

Article 2, paragraph 1.a.i: Taxes imposed under the Income Tax Act 1989.
Article 2, paragraph 1.b.ii: Taxes imposed under the Social Security Act of 1990.
Article 2, paragraph 1.b.iii.B: Tax on land lease payments.
Article 2, paragraph 1.b.iii.G: Hotel and Resort Tax.
Periodo di efficacia: 01/04/2017 -
Articoli in questione : 2


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