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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 18/08/2019

Saint Kitts e Nevis

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, the Federation of Saint Kitts and Nevis may inform its resident or national before transmitting information concerning him to another Party, in conformity with Articles 5 and 7 of the Convention.
Periodo di efficacia: 01/12/2016 -
Articoli in questione : 4, 5, 7

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, the Federation of Saint Kitts and Nevis shall not accept, as a general rule, such requests as are referred to in Article 9, paragraph 1, of the Convention.
Periodo di efficacia: 01/12/2016 -
Articoli in questione : 9

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Income tax;

Article 2, paragraph 1.b.i:
Income tax;
Periodo di efficacia: 01/12/2016 -
Articoli in questione : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Engl.

ANNEX B - Competent authorities

The Financial Secretary or the Financial Secretary’s authorised representative.
Periodo di efficacia: 01/12/2016 -
Articoli in questione : 3

Declaration transmitted by a letter from the Ambassador of Saint Christopher (Saint Kitts) and Nevis to the UNESCO, dated 8 November 2017, registered at the Secretariat General of the OECD on 9 November 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: 09/11/2017 -
Articoli in questione : 28


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