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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 17/06/2019

Ирландия

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply:

For the purposes of Article 2, paragraph 2, of the Convention, the following taxes shall apply in the case of Ireland:

Article 2, paragraph 1.a.i:
- income tax (including the universal social charge)
- corporation tax

Article 2, paragraph 1.a.ii:
- capital gains tax

Article 2, paragraph 1.b.iii.A:
- capital acquisitions tax

Article 2, paragraph 1.b.iii.B:
- local property tax

Article 2, paragraph 1.b.iii.C:
- value added tax

Article 2, paragraph 1.b.iii.D:
- excise duties

Article 2, paragraph 1.b.iii.G:
- stamp duties
Период результата: 01/09/2013 -
Cтатьях, посвященных : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

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

For the purposes of Article 3, paragraph 1.e., of the Convention, the term “nationals” in relation to Ireland shall be understood as any individuals possessing the citizenship of Ireland, and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Ireland.
Период результата: 01/09/2013 -
Cтатьях, посвященных : 3

Declaration transmitted by a Declaration from the Minister of Foreign Affairs and Trade of Ireland, dated 20 December 2017, registered at the Secretariat General of the OECD on 22 December 2017 - 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.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Период результата: 22/12/2017 -
Cтатьях, посвященных : 28


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