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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 17/09/2019

Svizzera

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 26 September 2016 - Or. Fr.

In accordance with Article 4, paragraph 3, of the Convention, the competent Swiss authority may inform the persons concerned before providing information concerning them in conformity with Articles 5 and 7 of the Convention.
Periodo di efficacia: 01/01/2017 -
Articoli in questione : 4, 5, 7

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 26 September 2016 - Or. Fr.

In accordance with Article 9, paragraph 3, of the Convention, Switzerland does not accept requests aiming to allow representatives of the competent authority of the applicant State to be present at tax examinations in Switzerland.
Periodo di efficacia: 01/01/2017 -
Articoli in questione : 9

Declarations contained in the instrument of ratification and in a Note Verbale from the Permanent Delegation of Switzerland to the OECD, deposited with the Secretary General of the OECD on 26 September 2016 - Or. Fr.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i
- Federal taxes on income (overall income, earned income from work, income from capital, industrial and commercial profits, capital gains and other income);

Article 2, paragraph 2.b.i
- Cantonal and communal taxes on income (overall income, earned income from work, income from capital, industrial and commercial profits, capital gains and other income);
- Cantonal and communal taxes on wealth (total property, movable and immovable property, business assets, capital and reserves, and other elements of wealth).
Periodo di efficacia: 01/01/2017 -
Articoli in questione : 2

> Declaration contained in a Note verbale from the Delegation of Switzerland to OECD, dated 1 December 2017, registered at the Secretariat General of the OECD on 1 December 2017 - Or. Fr.

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: 01/12/2017 -
Articoli in questione : 28


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