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

Natura della dichiarazione : Riserve
Situazione in data del 23/09/2019

Santa Lucia

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, Saint Lucia reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in the following categories listed in Article 2, paragraph 1.b., of the Convention:

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party,

ii compulsory social security contributions payable to general government or to social security institutions established under public law, and

iii A. estate, inheritance or gift taxes,
D. specific taxes on goods and services such as excise tax,
E. taxes on the use or ownership of motor vehicles,
F. taxes on the use or ownership of movable property other than motor vehicles,
G. any other tax,

iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.

Pursuant to Article 30, paragraph 1.b, of the Convention, Saint Lucia reserves the right not to 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.

Pursuant to Article 30, paragraph 1.c, of the Convention, Saint Lucia reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Saint Lucia or, if the tax claim is in relation to taxes which are listed in the reservation made under Article 30, paragraph 1.a or b, of the Convention, at the date of withdrawal of such reservation by Saint Lucia.

Pursuant to Article 30, paragraph 1.d, of the Convention, Saint Lucia reserves the right not to provide assistance in the service of documents for the taxes described in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/03/2017 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2016 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, Saint Lucia will not accept, as a general rule, requests referred to in Article 9, paragraph 1, of the Convention.
Periodo di efficacia: 01/03/2017 -
Articoli in questione : 9


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