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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 26/06/2019

Сингапур

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

Annex A - Taxes to which the Convention would apply

For the purposes of Article 2, paragraph 2, the following taxes apply in the case of the Republic of Singapore:

Article 2, paragraph 1.a.i: Income Tax.
Период результата: 01/05/2015 -
Cтатьях, посвященных : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

Annex C – Definition of the term “national” for the purpose of the Convention

For the purposes of Article 3, paragraph 1.e, the term "national" in relation to the Republic of Singapore means:

– any individual possessing the citizenship of Singapore; and
– any legal person, partnership or association deriving its status as such from the laws in force in Singapore.
Период результата: 01/05/2016 -
Cтатьях, посвященных : 3

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

In accordance with Article 4, paragraph 3, of the Convention, the Republic of Singapore declares that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Период результата: 01/05/2016 -
Cтатьях, посвященных : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 20 January 2016 - Or. Engl.

In accordance with Article 9, paragraph 3, of the Convention, the Republic of Singapore declares that it will not accept, as a general rule, such requests as are referred to in Article 9, paragraph 1, of the Convention.
Период результата: 01/05/2016 -
Cтатьях, посвященных : 9

Declaration transmitted by a Note Verbale from the Embassy of Singapore in Paris, dated 14 December 2017, registered at the Secretariat General of the OECD on 19 December 2017 - 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: 19/12/2017 -
Cтатьях, посвященных : 28

STRONG> Declaration transmitted by a Note Verbale from the Embassy of Singapore in Paris, dated 14 December 2017, registered at the Secretariat General of the OECD on 19 December 2017 - 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: 19/12/2017 -
Cтатьях, посвященных : 28


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