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

Характер декларации : Оговорки
Статус на 27/06/2019

Монако

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

In accordance with Article 30, paragraph 1.a, of the Convention, the Principality of Monaco does not provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in Article 2, paragraph 1.b, of the Convention.
Период результата: 01/04/2017 -
Cтатьях, посвященных : 2, 30

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

In accordance with Article 30, paragraph 1.b, of the Convention, the Principality of Monaco does not provide assistance in the recovery of any tax claim, or in the recovery of administrative fines for all taxes listed in Article 2, paragraph 1, of the Convention.
Период результата: 01/04/2016 -
Cтатьях, посвященных : 2, 30

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

In accordance with Article 30, paragraph 1.c, of the Convention, the Principality of Monaco does not provide assistance in respect of tax claims which are in existence at the date of entry into force of the Convention in respect of the Principality or at the date of withdrawal of a reservation, made under sub-paragraph a or b, in relation to taxes in the category in question.
Период результата: 01/04/2017 -
Cтатьях, посвященных : 30

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

In accordance with Article 30, paragraph 1.d, of the Convention, the Principality of Monaco does not provide any assistance in the service of documents, for all taxes under Article 2, paragraph 1, of the Convention.
Период результата: 01/04/2017 -
Cтатьях, посвященных : 2, 30

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

In accordance with Article 30, paragraph 1.e, of the Convention, the Principality of Monaco does not accept the service of documents through the post as provided for in Article 17, paragraph 3, of the Convention.
Период результата: 01/04/2017 -
Cтатьях, посвященных : 17, 30

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

In accordance with Article 30, paragraph 1.f, of the Convention, the Principality of Monaco reserves the right to apply Article 28, paragraph 7, exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention entered into force in respect of the Principality, or, 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 entered into force in respect of the Principality.
Период результата: 01/04/2017 -
Cтатьях, посвященных : 28, 30


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