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

Характер декларации : Оговорки
Статус на 16/09/2019

Сейшельские Острова

Reservations contained in the instrument of ratification deposited with the Secretary General of the OECD, on 25 June 2015 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, Seychelles reserves the right not to provide any form of assistance in relation to the taxes of other Parties described in sub-paragraph b. of paragraph 1 of Article 2.

Pursuant to Article 30, paragraph 1.b, of the Convention, Seychelles reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.

Pursuant to Article 30, paragraph1.c, of the Convention, Seychelles reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Seychelles or, where a reservation has previously been made under sub-paragraph a or b of Article 30, at the date of withdrawal of such a reservation in relation to taxes in the category in question.

Pursuant to Article 30, paragraph1.d, of the Convention, Seychelles reserves the right not to provide assistance in the service of documents for all taxes.

Pursuant to Article 30, paragraph1.f, of the Convention, Seychelles 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 a Party, 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 a Party.


Период результата: 01/10/2015 -
Cтатьях, посвященных : 30


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