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

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 23/09/2019

Qatar

Declaration contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - 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: 01/01/2019 -
Articoli in questione : 28

Declaration contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply:

Article 2, paragraph 1.a.i: Income tax
Periodo di efficacia: 01/01/2019 -
Articoli in questione : 2

Declaration contained in a Note Verbale from the Embassy of the State of Qatar, accompanying the instrument of ratification deposited with the Secretary General of the OECD on 17 September 2018 - Or. Engl.

According to Article 9, paragraph 3, of the Convention, the State of Qatar does not accept, as a general rule, requests made by applicant States to allow the representatives of their competent authority to be present at the appropriate part of a tax examination in the State of Qatar.
Periodo di efficacia: 01/01/2019 -
Articoli in questione : 9

Declaration transmitted by a Note Verbale from the Embassy of the State of Qatar in Paris to the Secretariat General of the OECD on 1 March 2019 - 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: 01/03/2019 -
Articoli in questione : 28


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