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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 18/08/2019

Литва

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs of the Republic of Lithuania, dated 8 April 2014, registered at the Secretariat General on 15 May 2014 - Or. Engl.

Annex A - Taxes to which the Convention applies

In relation to the Republic of Lithuania, the Convention shall apply to taxes in all categories referred to in paragraph 1(a) and 1(b) of Article 2 of the Convention, which correspond to the taxes listed in Article 13 of the Law on Tax Administration of the Republic of Lithuania of the year 2004 (No. IX-2112), as amended.
Период результата: 01/06/2014 -
Cтатьях, посвященных : 2

Declaration contained in a Note Verbale from the Ministry of Foreign Affairs of the Republic of Lithuania, dated 8 April 2014, registered at the Secretariat General on 15 May 2014 - Or. Engl.

Annex C - Definition of the word "national" for the purpose of the Convention

In relation of the Republic of Lithuania, the term “national” means all individuals possessing the citizenship of the Republic of Lithuania, and all legal persons, partnerships, associations or other entities deriving their status as such from the laws in force in the Republic of Lithuania.
Период результата: 01/06/2014 -
Cтатьях, посвященных : 3

> Declaration transmitted by a Note Verbale from the Embassy of the Republic of Lithuania to France, dated 14 December 2017, registered at the Secretariat General of the OECD on 15 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.
Период результата: 15/12/2017 -
Cтатьях, посвященных : 28

Declaration transmitted by the Ministry of Finance of Lithuania to the Secretariat General of the OECD on 18 April 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Период результата: 18/04/2018 -
Cтатьях, посвященных : 28


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