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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 20/08/2019

Isole Cook

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs and Immigration of the Cook Islands, dated 22 March 2017, supplementing the instrument of ratification deposited with the Secretary General of the OECD on 29 May 2017 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
• Taxes on income or profits, including withholding taxes

Article 2, paragraph 1.b.iii.C:
• Value Added Tax

Article 2, paragraph 1.b.iii.D:
• Excise Taxes on alcohol and sugar
Periodo di efficacia: 01/09/2017 -
Articoli in questione : 2

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs and Immigration of the Cook Islands, dated 22 March 2017, supplementing the instrument of ratification deposited with the Secretary General of the OECD on 29 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: 29/05/2017 -
Articoli in questione : 28


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