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

Характер декларации : Оговорки
Статус на 25/06/2019

Саудовская Аравия

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

Article 30 (1) (a): The Kingdom of Saudi Arabia hereby declares that it reserves the right not to provide any form of assistance in relation to taxes of other parties in all of the categories listed in sub-paragraph (b) of paragraph (1) of Article 2 which are not included in Annex A of Saudi Arabia.
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 17 December 2015 - Or. Engl.

Article 30 (1) (b): The Kingdom of Saudi Arabia hereby declares that it reserves the right not to provide assistance in the recovery of tax claim, or in the recovery of an administrative fine, for all taxes, according to the provisions of Articles 11 and 12 of the convention.
Период результата: 01/04/2016 -
Cтатьях, посвященных : 11, 12, 30

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

Article 30 (1) (d): The Kingdom of Saudi Arabia hereby declares that it reserves the right not to provide assistance in the service of documents for all taxes.
Период результата: 01/04/2016 -
Cтатьях, посвященных : 30

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

Article 30 (1) (f): The Kingdom of Saudi Arabia hereby declares that it 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 Kingdom of Saudi Arabia, 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 Kingdom of Saudi Arabia.
Период результата: 01/04/2016 -
Cтатьях, посвященных : 28, 30


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