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

Характер декларации : Оговорки
Статус на 16/06/2019

Уругвай

Reservation handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Oriental Republic of Uruguay reserves the right not to provide any form of assistance in relation to taxes of other Parties included in one of the following categories listed in Article 2, paragraph 1.b:

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political divisions or local authorities of a Party;
ii. compulsory social security contributions payable to general government or to social security institutions established under public law;
iii. A. taxes on estate, inheritance or gift tax;
iii. B. taxes on immovable property;
iii. E. taxes on the use or ownership of motor vehicles;
iii. F. taxes on the use or ownership of movable property other than motor vehicles;
iii. G. any other taxes;
iv. taxes in categories referred to in sub-paragraph iii which are imposed on behalf of political subdivisions or local authorities of a Party.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 2, 30

Reservation handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Oriental Republic of Uruguay 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.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 30

Reservation handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the Oriental Republic of Uruguay 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 that State or, where a reservation has previously been made under sub-paragraph a or b of paragraph 1 of Article 30, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 30

Reservation handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Oriental Republic of Uruguay reserves the right not to provide assistance in the service of documents for all taxes.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 30

Reservation handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, the Oriental Republic of Uruguay reserves the right not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 17, 30

Reservation handed over to the Secretary General of the OECD at the time of signature of the instrument, on 1 June 2016 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 31 August 2016 - Or. Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, the Oriental Republic of Uruguay 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 Oriental Republic of Uruguay, 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 the Oriental Republic of Uruguay.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 28, 30


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