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

Характер декларации : Оговорки
Статус на 26/06/2019

Маврита́ния

Reservation contained in the Full Powers of signature handed over to the Deputy Secretary General of the OECD at the signature of the time of signature of the instrument on 12 February 2019 - Or. Fr.

In accordance with Article 30, paragraph 1.a, of the Convention, the Islamic Republic of Mauritania reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the following categories of Article 2, paragraph 1.b:
i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
ii. compulsory social security contributions payable to general government or to social security institutions established under public law;
iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A. estate, inheritance or gift taxes,
D. specific taxes on goods and services such as excise taxes,
F. taxes on the use or ownership of movable property other than motor vehicles,
iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Cтатьях, посвященных : 30

Reservation contained in the Full Powers of signature handed over to the Deputy Secretary General of the OECD at the signature of the time of signature of the instrument on 12 February 2019 - Or. Fr.

In accordance with Article 30, paragraph 1.b, of the Convention, the Islamic Republic of Mauritania 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.
Cтатьях, посвященных : 30

Reservation contained in the Full Powers of signature handed over to the Deputy Secretary General of the OECD at the signature of the time of signature of the instrument on 12 February 2019 - Or. Fr.

In accordance with Article 30, paragraph 1.d, of the Convention, the Islamic Republic of Mauritania reserves the right not to provide assistance in the service of documents for all taxes.
Cтатьях, посвященных : 30

Reservation contained in the Full Powers of signature handed over to the Deputy Secretary General of the OECD at the signature of the time of signature of the instrument on 12 February 2019 - Or. Fr.

In accordance with Article 30, paragraph 1.f, of the Convention, the Islamic Republic of Mauritania reserves the right to apply paragraph 7 of Article 28 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, as amended by the 2010 Protocol, entered into force in respect of the Islamic Republic of Mauritania, 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, as amended by the 2010 Protocol, entered into force in respect of the Islamic Republic of Mauritania.
Cтатьях, посвященных : 30, 7


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