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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 19/06/2019

Панама

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 16 March 2017 - Or. Engl.

The Republic of Panama, in accordance with Article 9, paragraph 3, of the Convention, declares its intention not to accept, as a general rule, the requests as are referred to in paragraph 1 of Article 9 of the Convention.
Период результата: 01/07/2017 -
Cтатьях, посвященных : 9

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 January 2017 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.:
i. Taxes on income of profits (provided in the Tax Code, Book IV, Title I, and the applicable decrees and regulations),
ii. Taxes on capital gains which are imposed separately from the tax on income or profits (provided in the Tax Code, Book IV, Title I, and the applicable decrees and regulations).
Период результата: 01/07/2017 -
Cтатьях, посвященных : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 3 January 2017 - Or. Engl.

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

The term “national” means any physical person possessing the Panamanian nationality and any legal person, partnership or association organised under the laws in force in Panama.
Период результата: 01/07/2017 -
Cтатьях, посвященных : 3

Declaration transmitted by a letter from the Ambassador of Panama in France, dated 16 March 2018, registered at the Secretariat General of the OECD on 20 March 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: 20/03/2018 -
Cтатьях, посвященных : 28


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