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

Характер декларации : Оговорки
Статус на 19/10/2019

Китай

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the People’s Republic of China shall not provide any form of assistance in relation to the taxes of other Parties described in sub-paragraphs b.i, b.ii, b.iii.A, b.iii.F, and b.iv of paragraph 1 of Article 2.
Период результата: 01/02/2016 -
Cтатьях, посвященных : 2, 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the People’s Republic of China shall not provide assistance in the recovery of tax claims, or in conservancy measures, for all taxes.
Период результата: 01/02/2016 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the People’s Republic of China shall not provide assistance in the service of documents for all taxes.
Период результата: 01/02/2016 -
Cтатьях, посвященных : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, the People’s Republic of China shall not permit the service of documents through the post.
Период результата: 01/02/2016 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Hong Kong SAR shall not provide any form of assistance in relation to taxes of the other Parties described in paragraph 1.b of Article 2 of the Convention.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.b of Article 30 of the Convention made by the PRC shall apply to the Hong Kong SAR: “Pursuant to Article 30, paragraph 1.b, of the Convention, the People’s Republic of China shall not provide assistance in the recovery of tax claims, or in conservancy measures, for all taxes.”.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the Hong Kong SAR shall not 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 the Hong Kong SAR or, where a reservation has previously been made under paragraph 1.a or 1.b of Article 30 of the Convention, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.d of Article 30 of the Convention made by the PRC shall apply to the Hong Kong SAR: “Pursuant to Article 30, paragraph 1.d, of the Convention, the People’s Republic of China shall not provide assistance in the service of documents for all taxes.”.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.e of Article 30 of the Convention made by the PRC shall apply to the Hong Kong SAR: “Pursuant to Article 30, paragraph 1.e, of the Convention, the People’s Republic of China shall not permit the service of documents through the post.”.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, the Hong Kong SAR 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 entered into force in respect of the Hong Kong SAR, 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 entered into force in respect of the Hong Kong SAR.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 28, 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Macao Special Administrative Region shall not provide any form of assistance in relation to taxes of the other Parties described in sub-paragraphs b.i, b.ii, b.iii.A, b.iii.C, b.iii.F and b.iv of paragraph 1 of Article 2 of the Convention.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.b of Article 30 of the Convention made by the PRC shall apply to the Macao Special Administrative Region: “Pursuant to Article 30, paragraph 1.b, of the Convention, the People’s Republic of China shall not provide assistance in the recovery of tax claims, or in conservancy measures, for all taxes.”.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.d of Article 30 of the Convention made by the PRC shall apply to the Macao Special Administrative Region: “Pursuant to Article 30, paragraph 1.d, of the Convention, the People’s Republic of China shall not provide assistance in the service of documents for all taxes.”.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.e of Article 30 of the Convention made by the PRC shall apply to the Macao Special Administrative Region: “Pursuant to Article 30, paragraph 1.e, of the Convention, the People’s Republic of China shall not permit the service of documents through the post.”.
Период результата: 01/09/2018 -
Cтатьях, посвященных : 30


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