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

Характер декларации : Оговорки
Статус на 17/06/2019

Швейцария

Reservations contained in the instrument of ratification deposited with the Secretary General of the OECD on 26 September 2016 - Or. Fr.

1. In accordance with Article 30, paragraph 1.a, of the Convention, Switzerland does not provide any form of administrative assistance in relation to the taxes referred to in Article 2, paragraphs 1.b.ii to iv, of the Convention.

2. In accordance with Article 30, paragraph 1.b, of the Convention, Switzerland does not provide administrative assistance in the recovery under Articles 11 to 16 of the Convention for the taxes listed in Article 2, paragraph 1, of the Convention.

3. In accordance with Article 30, paragraph 1.c, of the Convention, Switzerland does not provide assistance in respect of tax claims which are in existence at the date of entry into force of the Convention in respect of Switzerland; in case of withdrawal of a reservation as defined in numbers 1 and 2, Switzerland does not provide any administrative assistance in respect to tax claims existing at the date of withdrawal of such a reservation in relation to taxes of the mentioned category.

4. In accordance with Article 30, paragraph 1.d, of the Convention, Switzerland does not provide any administrative assistance in the service of documents under Article 17, paragraph 1, of the Convention, for the taxes listed in Article 2, paragraph 1, of the Convention.

5. In accordance with Article 30, paragraph 1.f, of the Convention, Switzerland applies Article 28, paragraph 7, of the Convention exclusively:
a. if a taxable period exists, for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention entered into force in respect of a Party;
b. 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 entered into force in respect of a Party.
Период результата: 01/01/2017 -
Cтатьях, посвященных : 30


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