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

Natura della dichiarazione : Autorità
Situazione in data del 17/07/2019

Giappone

Declaration deposited at the same time as the instrument of acceptance with the Secretary General of the OECD on 27 June 2013 - Or. Engl.

ANNEX B – Competent Authorities

Pursuant to Article 3, paragraph 1(d), of the Convention, the Government of Japan declares that the term “competent authority” means the Minister of Finance or his authorised representative.
Periodo di efficacia: 01/10/2013 -
Articoli in questione : 3

> Declaration transmitted by Note Verbale from the Permanent Delegation of Japan to the OECD, dated 28 July 2017, registered at the Secretariat General of the OECD on 2 August 2017 - 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: 02/08/2017 -
Articoli in questione : 28

Declaration transmitted by Note Verbale from the Permanent Delegation of Japan to the OECD, dated 28 July 2017, registered at the Secretariat General of the OECD on 2 August 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: 02/08/2017 -
Articoli in questione : 28


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