Оговорки и заявления по Договору №:127 - Конвенция о взаимной административной помощи в налоговой области

Характер декларации : Декларации, Расторжения, Отступления
Статус на 21/07/2019

Сейшельские Острова

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 25 June 2015 - Or. Fr.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i

Business tax;
Income and non-monetary benefits tax;
Petroleum income tax;


Период результата: 01/10/2015 -
Cтатьях, посвященных : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 25 June 2015 - Or. Fr.

ANNEX C – Definition of the word "national" for the purpose of the Convention

(i) any individuals possessing the nationality or citizenship of Seychelles
(ii) any legal person, partnership or association deriving its status as such from the laws in force in Seychelles.


Период результата: 01/10/2015 -
Cтатьях, посвященных : 3

Declaration contained in a Letter from the Minister of Finance, Trade and Economic Planning of the Republic of Seychelles, dated 22 November 2016, registered at the Secretariat General of the OECD on 9 January 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.
Период результата: 09/01/2017 -
Cтатьях, посвященных : 28


Источник: бюро Договоров на http://conventions.coe.int - * Disclaimer.