Оговорки и заявления по Договору №:127 - Конвенция о взаимной административной помощи в налоговой области
Характер декларации : Декларации, Расторжения, Отступления
Статус на 18/07/2019
Маврита́нияDeclaration contained in the Full Powers of signature handed over to the Deputy Secretary General of the OECD at the signature of the time of signature of the instrument on 12 February 2019 - Or. Fr.
ANNEX A - Taxes to which the Convention would apply
Article 2, paragraph 1.a.i:
. Tax on Industrial and Commercial Profits (IBIC)
. Tax on non-Commercial Profits (IBNC)
. Agricultures Profits Tax (IBA)
. Minimum Fixed Tax (IMF)
. Tax on salaries, wages, pensions and life annuities (ITS)
Article 2, paragraph 1.a.ii: Tax on Income from Movable Assets (IRCM)
Article 2, paragraph 1.b.iii.B: Property Income Tax (IRF)
Article 2, paragraph 1.b.iii.C:
. Value-added Tax (VAT)
. Tax on Financial Transactions (TOF)
Article 2, paragraph 1.b.iii.G: Apprenticeship Tax (TA)
Cтатьях, посвященных : 2
Declaration contained in the Full Powers of signature handed over to the Deputy Secretary General of the OECD at the signature of the time of signature of the instrument on 12 February 2019 - Or. Fr.
ANNEX C - Definition of the word "national" for the purpose of the Convention
All individuals possessing the Mauritanian nationality and all legal persons, partnerships, associations and other entities provided for and deriving their status as such from the laws in force in the Islamic Republic of Mauritania.
Cтатьях, посвященных : 3