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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 17/06/2019

Monaco

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

In accordance with Article 4, paragraph 3, of the Convention, the competent authority of the Principality of Monaco may inform the persons concerned, namely its residents and its nationals, before providing information concerning them to another Party, in conformity with Monegasque law.
Periodo di efficacia: 01/04/2017 -
Articoli in questione : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

In accordance with Article 9, paragraph 3, of the Convention, the competent authority of the Principality of Monaco reserves the right not to accept, as a general rule, requests from the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State, namely in the Principality of Monaco.
Periodo di efficacia: 01/04/2017 -
Articoli in questione : 9

Declarations contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i - Tax on profits of industrial and commercial incomes of individuals; - Corporate profits tax.
Periodo di efficacia: 01/04/2017 -
Articoli in questione : 2


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