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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 24/06/2019

Саудовская Аравия

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 17 December 2015 - Or. Engl.

Article 4 (3): the Kingdom of Saudi Arabia declares that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.
Период результата: 01/04/2016 -
Cтатьях, посвященных : 4, 5, 7

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 17 December 2015 - Or. Engl.

Article 9 (3): The Kingdom of Saudi Arabia hereby declares its intention not to accept, as a general rule, such requests from applicant States to allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the Kingdom of Saudi Arabia.
Период результата: 01/04/2016 -
Cтатьях, посвященных : 9

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 17 December 2015 - Or. Engl.

Annex A - Taxes to which the Convention would apply:

Article 2, paragraph 1.a.i:
- The income tax including the natural gas investment tax
- The Zakat


Период результата: 01/04/2016 -
Cтатьях, посвященных : 2

Declaration transmitted by the Embassy of Saudi Arabia in France to the Secretariat General of the OECD on 27 September 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: 27/09/2018 -
Cтатьях, посвященных : 28


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