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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 27/06/2019

Лихтенштейн

Declaration contained in a Note Verbale from the Office for Foreign Affairs of the Principality of Liechtenstein, dated 16 October 2014, registered at the Secretariat General of the OECD on 17 October 2014 - Or. Engl.

The Office for Foreign Affairs wishes to point out that the Principality of Liechtenstein reserves the right to confirm or supplement this notification and to make reservations in accordance with Article 30 of the Convention when depositing its instrument of ratification of the Convention or at any later stage.
Период результата: 17/10/2014 - 22/08/2016
Cтатьях, посвященных : 30

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 22 August 2016 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, the Principality of Liechtenstein declares that its competent authority may inform its resident or national before transmitting information concerning him to another Party, in conformity with Articles 5 and 7 of the Convention.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 22 August 2016 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, the Principality of Liechtenstein declares that it will, as a general rule, not accept requests to allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in Liechtenstein.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 9

Declaration contained in the instrument of ratification and in a Note Verbale from the Office for Foreign Affairs of Liechtenstein, dated 18 August 2016, deposited with the Secretary General of the OECD, on 22 August 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply.

Article 2, paragraph1.a (i):
- Personal Income Tax (Erwerbssteuer)
- Corporate Income Tax (Ertragssteuer)

Article 2, paragraph1.a (ii):
- Real Estate Capital Gains Tax (Grundstücksgewinnsteuer)

Article 2, paragraph1.a (iii):
- Wealth Tax (Vermögenssteuer)
Период результата: 01/12/2016 -
Cтатьях, посвященных : 2

Declaration contained in a Note Verbale from the Office for Foreign Affairs of Liechtenstein, dated 18 August 2016, deposited with the instrument of ratification with the Secretary General of the OECD, on 22 August 2016 - Or. Engl.

ANNEX C - Definition of the term "national" for the purpose of the Convention

In relation to the Principality of Liechtenstein, the term "national" means:
(i) any individual possessing the nationality or citizenship of Liechtenstein; and
(ii) any person other than an individual deriving its status as such from the laws in force in Liechtenstein.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 3

> Declaration transmitted by a Note Verbale from the Office for Foreign Affairs of Liechtenstein, dated 31 August 2017, registered at the Secretariat General of the OECD on 15 September 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.
Период результата: 15/09/2017 -
Cтатьях, посвященных : 28


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