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

Natura della dichiarazione : Riserve
Situazione in data del 17/08/2019

Stati-Uniti d'America

Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.

The United States will not provide any form of assistance in relation to the taxes of other parties described in subparagraphs b.i or b.iv of paragraph 1 of Article 2 of the Convention (taxes imposed by or on behalf of possessions, political subdivisions, or local authorities)(as permitted by paragraph 1.a of Article 30 of the Convention).
Periodo di efficacia: 01/04/1995 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.

The United States will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for any tax, pursuant to Articles 11 through 16 of the Convention (as permitted by paragraph 1.b of Article 30 of the Convention).
Periodo di efficacia: 01/04/1995 -
Articoli in questione : 30

Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.

The United States will not provide assistance in the service of documents for any tax, pursuant to Article 17 of the Convention (as permitted by paragraph 1.d of Article 30 of the Convention); this reservation does not apply to the service of documents by mail, pursuant to paragraph 3 of Article 17 of the Convention.
Periodo di efficacia: 01/04/1995 -
Articoli in questione : 17


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