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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 20/08/2019

Латвия

Declaration contained in the instrument of ratification deposited on 15 July 2014 - Or. Engl.

In accordance with Article 4, paragraph 3, of the Convention, the Republic of Latvia declares that according to its initial legislation its authorities may inform its resident or national before transmitting information concerning him, in conformity with Article 5 and 7.
Период результата: 01/11/2014 -
Cтатьях, посвященных : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 15 July 2014 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i:
- Income tax;
- Corporation tax ;

Article 2, paragraph 1.b.iii:
B. Taxes on immovable property;
C. Value-Added Tax;
D. Excise taxes.
Период результата: 01/11/2014 -
Cтатьях, посвященных : 2


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