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

Natura della dichiarazione : Riserve
Situazione in data del 16/09/2019

Colombia

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 19 March 2014 – Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Colombia reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of 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 divisions or local authorities of a Party;
ii. compulsory social security contributions payable to general government or to social security institutions established under public law;
iii. B. taxes on immovable property;
iii. E. taxes on the use or ownership of motor vehicles;
iii. F. taxes on the use or ownership of movable property other than motor vehicles;
iii. G. any other taxes;
iv. taxes in categories referred to in sub-paragraph iii which are imposed on behalf of political subdivisions or local authorities of a Party.
Periodo di efficacia: 01/07/2014 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 19 March 2014 – Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Republic of Colombia reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all the taxes.
Periodo di efficacia: 01/07/2014 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 19 March 2014 – Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Colombia reserves the right not to provide assistance in the service of documents for all taxes.
Periodo di efficacia: 01/07/2014 -
Articoli in questione : 30


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