Оговорки и заявления по Договору №:208 - Протокол о внесении изменений в Конвенцию о взаимной административной помощи в налоговой области

Действующие декларации в этот день
По состоянию на 06/05/2021

Азербайджан

Declaration contained in a Declaration from the Ministry of Taxes of the Republic of Azerbaijan, dated 23 May 2014, registered at the Secretariat General of the OECD on 23 September 2014 - Or. Engl. and confirmed at the time of the ratification of the Protocol on 29 May 2015.

The Republic of Azerbaijan will apply the provisions of the Convention and the Protocol only in respect of the States Parties with which the Republic of Azerbaijan has diplomatic relations.

Период результата: 01/09/2015 -
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Испания

Communication contained in a Note verbale from the Permanent Delegation of Spain to the OECD, dated 10 December 2013, and registered at the Secretariat General of the OECD, on 10 December 2013 - Or. Fr.
The Kingdom of Spain, following the notification, made by the OECD on 26 November 2013, of the decision by the United Kingdom of Great Britain and Northern Ireland to extend the application to Gibraltar of the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol, wishes to remind the declaration made at the time of the deposit of the instrument of ratification of the Convention:

[Note by the Secretariat : See the Declaration contained in the instrument of ratification deposited with the Secretariat General of OECD by the Permanent Delegation of Spain to the OECD, on 10 August 2010 - Or. Engl.]

Therefore, the following measures shall be followed:

a) All communications between the Organisation and its organs and Gibraltar shall be done through the British authorities, solely responsible for the international relations, of all kinds, for Gibraltar; also, all communications between States Parties to the Convention and Gibraltar shall be made through the British authorities, solely responsible for the international relations, of all kinds, for Gibraltar.

b) The presence of Gibraltar in any organ of the OECD within the framework of the Convention shall be done under the following heading: "Gibraltar Overseas Territory of the United Kingdom”.

The application of the Convention to Gibraltar should not be interpreted as an acknowledgment of any right or any situation regarding areas not covered by Article X of the Treaty of Utrecht of 13 July 1713, concluded between the Crowns of Spain and of the United Kingdom.
Период результата: 10/12/2013 -
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Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 28 September 2012 – Or. Spa./Fr.

In the event that this Protocol were to be extended to Gibraltar, Spain wishes to make the following declaration:

1. Gibraltar is a non-autonomous territory for the international relations of which the United Kingdom is responsible and which is subject to a decolonisation process in accordance with the relevant decisions and resolutions of the General Assembly of the United Nations.

2. The authorities of Gibraltar are of a local nature and exercise exclusively internal competences which have their origin and their foundation in a distribution and attribution of competences performed by the United Kingdom, in accordance with the provisions of its internal legislation, in its capacity as sovereign State on which the mentioned non-autonomous territory depends.

3. As a result, should the Gibraltarian authorities participate in the application of this treaty it will be understood as effected exclusively within the scope of the internal competences of Gibraltar, and it cannot be considered to produce any change whatsoever in relation with what was established in the two preceding paragraphs.

4. The procedure set out in the Arrangements relating to Gibraltar authorities in the context of certain international agreements (2007), adopted by Spain and the United Kingdom on 19 December 2007 (*), applies to this Protocol.

[(*) Note by the Secretariat: The appended document is available, in English only, in PDF format.]
Период результата: 01/01/2013 -
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Кипр

Objection contained in a Note verbale from the Permanent Representation of Cyprus, dated 25 February 2016, registered at the Secretariat General on 29 February 2016 - Or. Engl.

The Republic of Cyprus objects to the declaration of the Republic of Azerbaijan dated 23 May 2014, registered at the Secretariat General of the OECD on 23 September 2014 and confirmed at the time of ratification of the Protocol on 29 May 2015, limiting the implementation of the provisions of the Convention and Protocol only to the States with which the Republic of Azerbaijan has diplomatic relations. The aforesaid declaration is contrary to the object and purpose of the Convention as it precludes the realisation of the cooperation foreseen by the Convention between all member States of the Council of Europe, one of which is the Republic of Cyprus, and as such, the said reservation is invalid.
Период результата: 29/02/2016 -
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Objection contained in a Note verbale from the Ministry of Foreign Affairs of Cyprus, dated 11 September 2015, registered at the Secretariat General on 14 September 2015 - Or. Engl.

The Republic of Cyprus objects to the declaration of the Republic of Azerbaijan dated 23 may 2014 and registered at the Secretariat General of the OECD on 23 September 2014, limiting the implementation of the provisions of the Convention and Protocol only to the States with which the Republic of Azerbaijan has diplomatic relations. The aforesaid declaration is contrary to the object and purpose of the Convention as it precludes the realisation of the cooperation foreseen by the Convention between all member States of the Council of Europe, one of which is the Republic of Cyprus, and as such, the said reservation is invalid.
Период результата: 14/09/2015 -
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Objection contained in a Note verbale from the Permanent Representation of Cyprus, dated 16 December 2014, deposited with the instrument of ratification on 19 December 2014 - Or. Engl.

The Republic of Cyprus objects to the declaration deposited by the Republic of Turkey at the time of signature of the instrument on 3 November 2011, limiting the implementation of the provisions of the Convention and the Protocol only to the States with which the Republic of Turkey has diplomatic relations. The aforesaid declaration is contrary to the object and purpose of the Convention as it precludes the realization of the cooperation foreseen by the Convention between all member States of the Council of Europe, one of which is the Republic of Cyprus, and, as such, the said reservation is invalid
Период результата: 01/04/2015 -
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Нидерланды

Declaration contained in the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands accepts the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters for the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba) and for Aruba, Curaçao and Sint Maarten.
Период результата: 01/09/2013 -
Cтатьях, посвященных : IX

Declaration contained in the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands declares that the provisions of the Protocol shall be observed subject to the following:

In respect of the European part of the Netherlands, the reservations included in Article 30, paragraph 1(a), (b), (c) and (d) of the Convention on Mutual Administrative Assistance in Tax Matters (ETS No. 127), made at the time of ratification of the Convention, are withdrawn.

In respect of the Caribbean part of the Netherlands, Aruba, Curaçao and Sint Maarten, the reservations included in Article 30, paragraph 1 (a), (b), (c), (d) and (e) of the Convention on Mutual Administrative Assistance in Tax Matters (ETS No. 127), made at the time of ratification of the Convention, are withdrawn, with the provision that:
- In respect of Curaçao, the following reservation is maintained: that no assistance will be provided in relation to compulsory social security contributions payable to general government or to social security institutions established under public law, as referred to in Article 2, paragraph 1(b) ii, of the Convention;
- In respect of Sint Maarten, the following reservation is maintained: that no assistance will be provided in relation to compulsory social security contributions payable to general government or to social security institutions established under public law, as referred to in Article 2, paragraph 1(b) ii, of the Convention, and no assistance will be provided in relation to taxes referred to in Article 2, paragraph 1 (b) iii B and D, of the Convention.
Период результата: 01/09/2013 -
Cтатьях, посвященных :

Reservation contained in the instrument of acceptance of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, deposited with the Secretary General of the OECD on 29 May 2013 - Or. Engl.

The Kingdom of the Netherlands (for Aruba, Curaçao and Sint Maarten) declares that the reservation referred to in Article 30, paragraph 1 (f) of the Convention of 25 January 1988, is made that retroactive effect in respect of Aruba, Curaçao and Sint Maarten is limited to three years prior to the entry into force of the Protocol of 27 May 2010.
Период результата: 01/09/2013 -
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Источник: Бюро договоров http://conventions.coe.int - * Disclaimer.