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

Natura della dichiarazione : Autorità
Situazione in data del 22/09/2019

Cina

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

ANNEX B – Competent Authorities

Pursuant to Article 3, paragraph 1.d, of the Convention, for the People’s Republic of China, the term “competent authority” means the State Administration of Taxation or its authorised representative.
Periodo di efficacia: 01/02/2016 -
Articoli in questione : 3

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

ANNEX B - Competent authorities

The competent authority for the Hong Kong SAR is the Commissioner of Inland Revenue of the Government of the Hong Kong SAR or the authorised representative of the Commissioner.
Periodo di efficacia: 01/09/2018 -
Articoli in questione : 3

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

ANNEX B - Competent authorities

The competent authority for the Macao Special Administrative Region is the Chief Executive of the Macao Special Administrative Region or his authorized representative.
Periodo di efficacia: 01/09/2018 -
Articoli in questione : 3


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