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

Характер декларации : Декларации, Расторжения, Отступления
Статус на 19/10/2019

Андорра

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Fr.

In accordance with Article 4, paragraph 3, of the Convention, the Principality of Andorra may inform the persons concerned before transmitting information to a Party pursuant to Articles 5 and 7 of the Convention.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Fr.

In accordance with Article 9, paragraph 3, of the Convention, the Principality of Andorra declares that it will, as a general rule, not accept requests to allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the Principality of Andorra.
Период результата: 01/12/2016 -
Cтатьях, посвященных : 9

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Fr.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i - Taxes on income or profits
- Corporation tax;
- Tax on income of individuals;
- Income tax of economic activities;
- Income tax on income of non-residents in Andorra

Article 2, paragraph 1.a.ii - Taxes on capital gains which are imposed separately from the tax on income or profits
- Tax on capital gain on real estate capital transfer.

Article 2, paragraph 1.a.iii - Taxes on net wealth
- None
Период результата: 01/12/2016 -
Cтатьях, посвященных : 2


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