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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 23/09/2019

Portogallo

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 17 November 2014 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

i) Article 2, paragraph 1.a.i
- Personal income tax
- Corporate income tax
- State surtax on corporate income tax

ii) Article 2, paragraph 1.b.i
- Local surtax on corporate income tax
iii) Article 2, paragraph 1b.iii. A
- Stamp duty on gratuitous transfers

iv) Article 2, paragraph 1b.iii. B
- Municipal tax on real property
- Municipal tax on real estate transfer

v) Article 2, paragraph 1b.iii. C
- Value added tax

vi) Article 2, paragraph 1b.iii. D
- Excise taxes

vii) Article 2, paragraph 1b.iii. E
- Tax on the ownership of motor vehicles
Periodo di efficacia: 01/03/2015 -
Articoli in questione : 2

Declaration transmitted by the Permanent Representative of Portugal to the OECD to the Secretariat General of the OECD on 14 March 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: 14/03/2017 -
Articoli in questione : 28

Declaration transmitted by a Note Verbale from the Permanent Delegation of Portugal to the OECD to the Secretariat General of the OECD on 5 December 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: 05/12/2018 -
Articoli in questione : 28


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