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

Характер декларации : Оговорки
Статус на 20/09/2019

Колумбия

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 19 March 2014 – Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Colombia reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the following categories listed in Article 2, paragraph 1.b, of the Convention:
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. 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: 01/07/2014 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 19 March 2014 – Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the Republic of Colombia reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all the taxes.
Период результата: 01/07/2014 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 19 March 2014 – Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the Republic of Colombia reserves the right not to provide assistance in the service of documents for all taxes.
Период результата: 01/07/2014 -
Cтатьях, посвященных : 30


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