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

Характер декларации : Оговорки
Статус на 22/08/2019

Лихтенштейн

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

Pursuant to Article 30, paragraph 1.a, of the Convention, the Principality of Liechtenstein reserves the right not to provide any form of assistance in relation to the taxes of other Parties described in any of sub-paragraphs 1(b) (ii), (iii) and (iv) of Article 2 of the Convention.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Principality of Liechtenstein reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes listed in paragraph 1 of Article 2 of the Convention.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Principality of Liechtenstein reserves the right not to provide assistance in the service of documents for all taxes listed in paragraph 1 of Article 2 of the Convention.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 2, 30

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

According to Article 30, paragraph 1.f, of the Convention, the Principality of Liechtenstein reserves the right to apply paragraph 7 of Article 28 exclusively:

a) for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or
b) where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 28, 30


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