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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 20/06/2019

Монако

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

In accordance with Article 4, paragraph 3, of the Convention, the competent authority of the Principality of Monaco may inform the persons concerned, namely its residents and its nationals, before providing information concerning them to another Party, in conformity with Monegasque law.
Период результата: 01/04/2017 -
Cтатьях, посвященных : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

In accordance with Article 9, paragraph 3, of the Convention, the competent authority of the Principality of Monaco reserves the right not to accept, as a general rule, requests from the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State, namely in the Principality of Monaco.
Период результата: 01/04/2017 -
Cтатьях, посвященных : 9

Declarations contained in the instrument of ratification deposited with the Secretary General of the OECD on 14 December 2016 - Or. Fr.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i - Tax on profits of industrial and commercial incomes of individuals; - Corporate profits tax.
Период результата: 01/04/2017 -
Cтатьях, посвященных : 2


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