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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 17/09/2019

Португалия

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 17 November 2014 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

i) Article 2, paragraph 1.a.i
- Personal income tax
- Corporate income tax
- State surtax on corporate income tax

ii) Article 2, paragraph 1.b.i
- Local surtax on corporate income tax
iii) Article 2, paragraph 1b.iii. A
- Stamp duty on gratuitous transfers

iv) Article 2, paragraph 1b.iii. B
- Municipal tax on real property
- Municipal tax on real estate transfer

v) Article 2, paragraph 1b.iii. C
- Value added tax

vi) Article 2, paragraph 1b.iii. D
- Excise taxes

vii) Article 2, paragraph 1b.iii. E
- Tax on the ownership of motor vehicles
Период результата: 01/03/2015 -
Cтатьях, посвященных : 2

Declaration transmitted by the Permanent Representative of Portugal to the OECD to the Secretariat General of the OECD on 14 March 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: 14/03/2017 -
Cтатьях, посвященных : 28

Declaration transmitted by a Note Verbale from the Permanent Delegation of Portugal to the OECD to the Secretariat General of the OECD on 5 December 2018 - 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.
Период результата: 05/12/2018 -
Cтатьях, посвященных : 28


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