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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 19/10/2019

Panama

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 16 March 2017 - Or. Engl.

The Republic of Panama, in accordance with Article 9, paragraph 3, of the Convention, declares its intention not to accept, as a general rule, the requests as are referred to in paragraph 1 of Article 9 of the Convention.
Periodo di efficacia: 01/07/2017 -
Articoli in questione : 9

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 January 2017 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.:
i. Taxes on income of profits (provided in the Tax Code, Book IV, Title I, and the applicable decrees and regulations),
ii. Taxes on capital gains which are imposed separately from the tax on income or profits (provided in the Tax Code, Book IV, Title I, and the applicable decrees and regulations).
Periodo di efficacia: 01/07/2017 -
Articoli in questione : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 January 2017 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

The term “national” means any physical person possessing the Panamanian nationality and any legal person, partnership or association organised under the laws in force in Panama.
Periodo di efficacia: 01/07/2017 -
Articoli in questione : 3

Declaration transmitted by a letter from the Ambassador of Panama in France, dated 16 March 2018, registered at the Secretariat General of the OECD on 20 March 2018 - 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: 20/03/2018 -
Articoli in questione : 28


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