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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 22/07/2019

Repubblica di Moldavia

Declaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply:

Article 2, paragraph 1. a. i:
taxes on income of individuals and legal entities;

Article 2, paragraph 1.b.ii:
social security contributions;

Article 2, paragraph 1.b.iii.B:
taxes on immovable property;

Article 2, paragraph 1.b.iii.C:
value-added taxes;

Article 2, paragraph 1.b.iii.D:
excise taxes;

Article 2, paragraph 1.b.iii.E:
taxes on the use of motor vehicles;

Article 2, paragraph 1.b.iv:
taxes on natural resources ;
local taxes.
Periodo di efficacia: 01/03/2012 -
Articoli in questione : 2

Declaration contained in the instrument of ratification deposited on 24 November 2011 - Or. Engl.

Based on Article 29, paragraph 1, of the Convention, Moldova declares that, until the full re-establishment of the territorial integrity of the Republic of Moldova, the provisions of the Convention will be applied only on the territory controlled effectively by the Republic of Moldova’s authorities.
Periodo di efficacia: 01/03/2011 -
Articoli in questione : 29


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