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

Natura della dichiarazione : Riserve
Situazione in data del 17/09/2019

Gran Bretagna

Reservation contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the United Kingdom will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1.b(i), (ii) or (iv), of the Convention (taxes imposed by or on behalf of political subdivisions or local authorities and social security contributions).
Periodo di efficacia: 01/05/2008 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 June 2013, registered at the Secretariat General on 25 June 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Government of Montserrat will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1.b(i), (ii) or (iv), of the Convention (taxes imposed by or on behalf of political subdivisions or local authorities and social security contributions).
Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Montserrat will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/10/2013 -
Articoli in questione : 30

Reservations contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 1 August 2013, registered at the Secretariat General on 20 August 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Government of the Turks and Caicos Islands will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1.b(i), (ii) or (iv), of the Convention (taxes imposed by or on behalf of political subdivisions or local authorities and social security contributions).

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of the Turks and Caicos Islands will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/12/2013 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 9 September 2013, registered at the Secretariat General on 25 September 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of the Cayman Islands will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/01/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 9 September 2013, registered at the Secretariat General on 25 September 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Government of the Cayman Islands will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1.b(i), (ii) or (iv), of the Convention (taxes imposed by or on behalf of political subdivisions or local authorities and social security contributions).
Periodo di efficacia: 01/01/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Anguilla will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraphs 1.b(i), (ii), (iii)(A), (iii)(E), (iii)(F), (iii)(G) or (iv), of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Anguilla will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Gibraltar will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Gibraltar will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of Gibraltar will not provide assistance in respect of any tax claim, which is in existence at the date of withdrawal of a reservation made under Article 30, paragraph 1(a) or (b), of the Convention, in relation to taxes of the category in question.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Gibraltar will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of Gibraltar will not permit the service of documents through the post.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of the Isle of Man will not provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of the Isle of Man will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of the Isle of Man will not provide assistance in respect of any tax claim, which is in existence at the date of withdrawal of a reservation made under Article 30, paragraph 1(a) or (b), in relation to taxes of the category in question.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of the Isle of Man will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of the Isle of Man will not permit the service of documents through the post as provided for in Article 17, paragraph 3, of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of the British Virgin Islands will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b)(i), (iii)(A), (iii)(C), (iii)(D), (iii)(E), (iii)(F), (iii)(G) or (iv), of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of the British Virgin Islands will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of the British Virgin Islands will not provide assistance in respect of any tax claims, which is in existence at the date of entry into force of the Convention in the British Virgin Islands or, where a reservation has previously been made under Article 30, paragraphs 1(a) or 1(b), at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(f), of the Convention, the Government of the British Virgin Islands will apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention entered into force in the British Virgin Islands, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention entered into force in the British Virgin Islands.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Bermuda will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Bermuda will not provide assistance in the service of documents for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl., and withdrawn by a letter from the Minister of Finance of Bermuda, dated 22 February 2017, registered at the Secretariat General of the OECD on 16 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Bermuda will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/04/2014 - 16/05/2017
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl., and withdrawn by a letter from the Minister of Finance of Bermuda, dated 22 February 2017, registered at the Secretariat General of the OECD on 16 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of Bermuda will not provide any form of assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention for Bermuda or, where a reservation has been made, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Periodo di efficacia: 01/03/2014 - 16/05/2017
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl., and withdrawn by a letter from the Minister of Finance of Bermuda, dated 22 February 2017, registered at the Secretariat General of the OECD on 16 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1(f), of the Convention, the Government of Bermuda will not provide assistance for tax matters involving intentional conduct that may be prosecuted under the criminal law of a Party, unless such matters are for periods beginning on or after 1 January of the third year preceding the year of entry into force of the Convention for Bermuda, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the year of entry into force of the Convention for Bermuda.
Periodo di efficacia: 01/03/2014 - 16/05/2017
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Jersey reserves the right not to provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Jersey will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of Jersey will not provide any form of assistance in respect of any tax claim which is in existence at the date of withdrawal of a reservation made under Article 30, paragraph 1(a) or (b), of the Convention, in relation to taxes of the category in question.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Jersey will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of Jersey will not permit the service of documents through the post.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Guernsey will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Guernsey will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of Guernsey will not provide assistance in respect of any tax claim, which is in existence at the date of withdrawal of a reservation made under Article 30, paragraph 1(a) or (b), of the Convention, in relation to taxes of the category in question.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Guernsey will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of Guernsey will not permit the service of documents through the post as provided for in Article 17, paragraph 3, of the Convention.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30


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