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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 24/08/2019

Румыния

Declaration contained in the instrument of ratification deposited on 11 July 2014 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i:
- taxes on income or profits ;

Article 2, paragraph 1.b.ii:
- compulsory social security contributions provided by the Fiscal Code, respectively:

. contributions to the national social security health fund,
. contributions to the unemployment social security budget
. contributions to the State social security budget;

Article 2, paragraph 1.b.iii:
C. value added tax;
D. excise duties.
Период результата: 01/11/2014 -
Cтатьях, посвященных : 2

Declaration contained in the instrument of ratification deposited on 11 July 2014 - Or. Engl.

ANNEX C – Definition of the word “national” for the purposes of the Convention

1. all individuals possessing Romanian citizenship;
2. all legal persons, partnerships, associations and other entities set up according to the laws in force in Romania.
Период результата: 01/11/2014 -
Cтатьях, посвященных : 3

Declaration transmitted to the Secretariat General of the OECD on 29 March 2018 - 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: 29/03/2018 -
Cтатьях, посвященных : 28


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