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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 22/09/2019

Чили

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 7 July 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i: Tax included in the income tax.
Article 2, paragraph 1.a.ii: Sales and Services Tax Act.
Article 2, paragraph 1.a.iii: Estate, inheritance or gift taxes.
Период результата: 01/11/2016 -
Cтатьях, посвященных : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 7 July 2016 - Or. Engl.

ANNEX C - Definition of the term “national” for the purpose of the Convention

The Republic of Chile, according to Article 3, paragraph 1.e, of the Convention, declares that the term "national" means any individual possessing the Chilean nationality; and any legal person or association organised under the laws in force in the Republic of Chile.
Период результата: 01/11/2016 -
Cтатьях, посвященных : 3

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 7 July 2016 - Or. Engl.

According to Article 4, paragraph 3, of the Convention, the Republic of Chile declares that its authorities may inform its resident before transmitting information concerning them, in conformity with Article 5 and Article 7 of the Convention.
Период результата: 01/11/2016 -
Cтатьях, посвященных : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 7 July 2016 - Or. Engl.

According to Article 9, paragraph 3, of the Convention, the Republic of Chile will not accept, as a general rule, such requests as are referred to in Article 9, paragraph 1, of the Convention.
Период результата: 01/11/2016 -
Cтатьях, посвященных : 9


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