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

Natura della dichiarazione : Applicazione territoriale
Situazione in data del 19/09/2019

Gran Bretagna

Declaration contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl.

Pursuant to Article 29, paragraph 1, of the Convention , the United Kingdom declares that with respect to the United Kingdom, the Convention shall apply to Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the sea bed and subsoil and their natural resources may be exercised. The Convention shall not apply to the Crown Dependencies or any Overseas Territory of the United Kingdom.

[Note by the Secretariat: See also the Declarations of territorial application by which the United Kingdom has extended the ratification of the Convention, as amended by the 2010 Protocol, to:

- Montserrat, as from 1 October 2013;
- the Turks and Caicos Islands, as from 1 December 2013;
- the Cayman Islands, as from 1 January 2014;
- Anguilla, Gibraltar, the Isle of Man, Bermuda and the British Virgin Islands, as from 1 March 2014;
- the Bailiwick of Jersey, as from 1 June 2014;
- the Bailiwick of Guernsey, as from 1 August 2014.]
Periodo di efficacia: 01/05/2008 -
Articoli in questione : 29

Declaration of territorial application contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 June 2013, registered at the Secretariat General on 25 June 2013 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of Montserrat, for whose international relations the United Kingdom is responsible.
Periodo di efficacia: 01/10/2013 -
Articoli in questione : 29

Declaration of territorial extension contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 1 August 2013, registered at the Secretariat General on 20 August 2013 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of the Turks and Caicos Islands, for whose international relations the United Kingdom is responsible.
Periodo di efficacia: 01/12/2013 -
Articoli in questione : 29

Declaration of territorial Extension contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 9 September 2013, registered at the Secretariat General on 25 September 2013 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of the Cayman Islands, for whose international relations the United Kingdom is responsible.
Periodo di efficacia: 01/01/2014 -
Articoli in questione : 29

Declaration of territorial Extension contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of Anguilla, for whose international relations the United Kingdom is responsible.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 29

Declaration of territorial Extension contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of Gibraltar, for whose international relations the United Kingdom is responsible.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 29

Declaration of territorial Extension contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of the Isle of Man, for whose international relations the United Kingdom is responsible.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 29

Declaration of territorial extension contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of Bermuda, for whose international relations the United Kingdom is responsible, including any area outside the territorial sea of Bermuda designated under its laws concerning the Continental Shelf and in accordance with international law, and any further area in accordance with international law as an area within which the rights of Bermuda with respect to the sea, the sea bed and subsoil and their natural resources may be exercised.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : -

Declaration of territorial extension contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of the Bailiwick of Jersey, for whose international relations the United Kingdom is responsible for.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : -

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

The Government of the United Kingdom of Great Britain and Northern Ireland declares that the United Kingdom's ratification of the Convention as amended by its Protocol shall be extended to the territory of the Bailiwick of Guernsey, for whose international relations the United Kingdom is responsible.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : -

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Gibraltar will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Gibraltar will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of Gibraltar will not provide assistance in respect of any tax claim, which is in existence at the date of withdrawal of a reservation made under Article 30, paragraph 1(a) or (b), of the Convention, in relation to taxes of the category in question.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Gibraltar will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl., revised by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of Gibraltar will not permit the service of documents through the post.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of the Isle of Man will not provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of the Isle of Man will not 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.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of the Isle of Man will not provide assistance in respect of any tax claim, which is in existence at the date of withdrawal of a reservation made under Article 30, paragraph 1(a) or (b), in relation to taxes of the category in question.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of the Isle of Man will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of the Isle of Man will not permit the service of documents through the post as provided for in Article 17, paragraph 3, of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of the British Virgin Islands will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b)(i), (iii)(A), (iii)(C), (iii)(D), (iii)(E), (iii)(F), (iii)(G) or (iv), of the Convention.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of the British Virgin Islands will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of the British Virgin Islands will not provide assistance in respect of any tax claims, which is in existence at the date of entry into force of the Convention in the British Virgin Islands or, where a reservation has previously been made under Article 30, paragraphs 1(a) or 1(b), at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Pursuant to Article 30, paragraph 1(f), of the Convention, the Government of the British Virgin Islands will apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention entered into force in the British Virgin Islands, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention entered into force in the British Virgin Islands.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Bermuda will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Bermuda will not provide assistance in the service of documents for all taxes.
Periodo di efficacia: 01/03/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl., and withdrawn by a letter from the Minister of Finance of Bermuda, dated 22 February 2017, registered at the Secretariat General of the OECD on 16 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Bermuda will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/04/2014 - 16/05/2017
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl., and withdrawn by a letter from the Minister of Finance of Bermuda, dated 22 February 2017, registered at the Secretariat General of the OECD on 16 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of Bermuda will not provide any form of assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention for Bermuda or, where a reservation has been made, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Periodo di efficacia: 01/03/2014 - 16/05/2017
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom Delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl., and withdrawn by a letter from the Minister of Finance of Bermuda, dated 22 February 2017, registered at the Secretariat General of the OECD on 16 May 2017 - Or. Engl.

Pursuant to Article 30, paragraph 1(f), of the Convention, the Government of Bermuda will not provide assistance for tax matters involving intentional conduct that may be prosecuted under the criminal law of a Party, unless such matters are for periods beginning on or after 1 January of the third year preceding the year of entry into force of the Convention for Bermuda, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the year of entry into force of the Convention for Bermuda.
Periodo di efficacia: 01/03/2014 - 16/05/2017
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Jersey reserves the right not to provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Jersey will not 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.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of Jersey will not provide any form of assistance in respect of any tax claim which is in existence at the date of withdrawal of a reservation made under Article 30, paragraph 1(a) or (b), of the Convention, in relation to taxes of the category in question.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Jersey will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of Jersey will not permit the service of documents through the post.
Periodo di efficacia: 01/06/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(a), of the Convention, the Government of Guernsey will not provide any form of assistance in relation to the taxes of other Parties described in Article 2, paragraph 1(b), of the Convention.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(b), of the Convention, the Government of Guernsey will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(c), of the Convention, the Government of Guernsey will not provide assistance in respect of any tax claim, which is in existence at the date of withdrawal of a reservation made under Article 30, paragraph 1(a) or (b), of the Convention, in relation to taxes of the category in question.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(d), of the Convention, the Government of Guernsey will not provide assistance in the service of documents for all taxes listed in Article 2, paragraph 1, of the Convention.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Reservation contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Pursuant to Article 30, paragraph 1(e), of the Convention, the Government of Guernsey will not permit the service of documents through the post as provided for in Article 17, paragraph 3, of the Convention.
Periodo di efficacia: 01/08/2014 -
Articoli in questione : 30

Declaration contained in a letter from the Minister of Finance of Bermuda, dated 5 January 2017, registered at the Secretariat General of the OECD on 16 May 2017 - 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: 16/05/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Minister of Financial Services, Commerce and Environment of the Cayman Islands, dated 31 December 2016, registered at the Secretariat General of the OECD on 16 May 2017 - 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: 16/05/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Chief Minister of Guernsey, dated 4 January 2017, registered at the Secretariat General of the OECD on 16 May 2017 - 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: 16/05/2017 -
Articoli in questione : 28

> Declaration contained in a letter from the Chief Minister of Guernsey, dated 23 March 2017, registered at the Secretariat General of the OECD on 16 May 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 16/05/2017 -
Articoli in questione : 28

Declaration transmitted by a letter from the Chief Minister of the Isle of Man, dated 6 January 2017, registered at the Secretariat General of the OECD on 16 May 2017 - 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: 16/05/2017 -
Articoli in questione : 28

Declaration transmitted by a letter from the Chief Minister of the Isle of Man, dated 3 May 2017, registered at the Secretariat General of the OECD on 24 May 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 24/05/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Minister for External Relations, dated 16 February 2017, registered at the Secretariat General of the OECD on 16 May 2017 - 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: 16/05/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Premier of Montserrat, dated 5 January 2017, registered at the Secretariat General of the OECD on 16 May 2017 - 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: 16/05/2017 -
Articoli in questione : 28

Declaration transmitted by a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 18 July 2017, registered at the Secretariat General of the OECD on 25 July 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 25/07/2017 -
Articoli in questione : 28

Declaration contained in a letter from the Minister for External Relations of Jersey, dated 7 July 2017, registered at the Secretariat General of the OECD on 17 July 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 17/07/2017 -
Articoli in questione : 28

Declaration transmitted by a letter from the Minister of Financial Services and Home Affairs of the Cayman Islands, dated 24 November 2017, registered at the Secretariat General of the OECD on 14 December 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Periodo di efficacia: 14/12/2017 -
Articoli in questione : 28


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