Convention on mutual administrative assistance in tax matters

 

Preamble

 

The member States of the Council of Europe and the Member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Convention,

 

Considering that the development of international movement of persons, capital, goods and service - although highly beneficial in itself - has increased the possibilities of tax avoidance and evasion and therefore requires increasing co-operation among tax authorities;

 

Welcoming the various effort made in recent years to combat tax avoidance and tax evasion on an international level, whether bilaterally or multilaterally;

 

Considering that a co-ordinated effort between States is necessary in order to foster all forms of administrative assistance in matters concerning taxes of any kind whilst at the same time ensuring adequate protection of the rights of taxpayers;

 

Recognising that international co-operation can play an important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to secure his rights;

 

Considering that fundamental principles entitling every person to have his rights and obligations determined in accordance with a proper legal procedure should be recognised as applying to tax matters in all States and that States should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation;

 

Convinced therefore that States should carry out measures or supply information, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data;

 

Considering that a new co-operative environment has emerged and that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefits of the new co-operative environment and at the same time implement the highest international standards of co-operation in the tax field;

 

Desiring to conclude a convention on mutual administrative assistance in tax matters;

 

Have agreed as follows:

 


CHAPTER I. - SCOPE OF THE CONVENTION

 

Article 1. - Object of the Convention and persons covered

 

1.      The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies.

 

2.      Such administrative assistance shall comprise:

 

a)      exchange of information, including simultaneous tax examinations and participation in tax examinations abroad;

 

b)      assistance in recovery, including measures of conservancy; and

 

c)      service of documents.

 

3.      A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.

 

Article 2. - Taxes covered

 

1.      This Convention shall apply:

 

a)      to the following taxes:

 

i.       taxes on income or profits,

 

ii.      taxes on capital gains which are imposed separately from the tax on income or profits,

 

iii.     taxes on net wealth,

 

imposed on behalf of a Party; and

 

b)      to the following taxes:

 

i.       taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party,

 

ii.      compulsory social security contributions payable to general government or to social security institutions established under public law, and

 

iii.     taxes in other categories, except customs duties, imposed on behalf of a Party, namely:

 

A.     estate, inheritance or gift taxes,

 

B.     taxes on immovable property,

 

C.     general consumption taxes, such as value-added or sales taxes,

 

D.     specific taxes on goods and services such as excise taxes,

 

E.      taxes on the use or ownership of motor vehicles,

 

F.      taxes on the use or ownership of movable property other than motor vehicles,

 

G.     any other taxes;

 

iv.     taxes in categories referred to in sub-paragraph (iii) above which are imposed on behalf of political sub-divisions or local authorities of a Party.

 

2.      The existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph 1.

 

3.      The Parties shall notify the Secretary General of the Council of Europe or the Secretary General of OECD (hereinafter referred to as the "Depositaries") of any change to be made to Annex A as a result of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.

 

4.      The Convention shall also apply, as from their adoption, to any identical or substantially similar taxes which are imposed in a Contracting State after the entry into force of the Convention in respect of that Party in addition to or in place of the existing taxes listed in Annex A and, in that event, the Party concerned shall notify one of the Depositaries of the adoption of the tax in question.

 

CHAPTER II. - GENERAL DEFINITIONS

 

Article 3. - Definitions

 

1.      For the purposes of this Convention, unless the context otherwise requires:

 

a)      the terms "applicant State" and "requested State" mean respectively any Party applying for administrative assistance in tax matters and any Party requested to provide such assistance;

 

b)      the term "tax" means any tax or security contribution to which the Convention applies pursuant to Article 2;

 

c)      the term "tax claim" means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;

 

d)      the term "competent authority" means the persons and authorities listed in Annex B;

 

e)      the term "nationals", in relation to a Party, means:

 

i.       all individuals possessing the nationality of that Party, and

 

ii.      all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.

 

For each Party that has made a declaration for that purpose, the terms used above will be understood as defined in Annex C.

 

2.      As regards the application of the Convention by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Party concerning the taxes covered by the Convention.

 

3.      The Parties shall notify one of the Depositaries of any change to be made to Annexes B and C. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary in question.

 

CHAPTER III. - FORMS OF ASSISTANCE

 

Section I. - Exchange of information

 

Article 4. - General provision

 

1.      The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant for the administration or enforcement of their domestic laws concerning the taxes covered by this Convention.

 

2.      Deleted.

 

3.      Any Party may, by a declaration addressed to one of the Depositaries, indicate that, according to its internal legislation, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.

 

Article 5. - Exchange of information on request

 

1.      At the request of the applicant State, the requested State shall provide the applicant State with any information referred to in Article 4 which concerns particular persons or transactions.

 

2.      If the information available in the tax files of the requested State is not sufficient to enable it to comply with the request for information, that State shall take all relevant measures to provide the applicant State with the information requested.

 

Article 6. - Automatic exchange of information

 

With respect to categories of cases and in accordance with procedures which they shall determine by mutual agreement, two or more Parties shall automatically exchange the information referred to in Article 4.

 

Article 7. - Spontaneous exchange of information

 

1.      A Party shall, without prior request, forward to another Party information of which it has knowledge in the following circumstances:

 

a)      the first-mentioned Party has grounds for supposing that there may be a loss of tax in the other Party;

 

b)      a person liable to tax obtains a reduction in or an exemption from tax in the first-mentioned Party which would give rise to an increase in tax or to liability to tax in the other Party;

 

c)      business dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result in one or the other Party or in both;

 

d)      a Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;

 

e)      information forwarded to the first-mentioned Party by the other Party has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Party.

 

2.      Each Party shall take such measures and implement such procedures as are necessary to ensure that information described in paragraph 1 will be made available for transmission to another Party.

 

Article 8. - Simultaneous tax examinations

 

1.      At the request of one of them, two or more Parties shall consult together for the purpose of determining cases and procedures for simultaneous tax examinations. Each Party involved shall decide whether or not it wishes to participate in a particular simultaneous tax examination.

 

2.      For the purposes of this Convention, a simultaneous tax examination means an arrangement between two or more Parties to examine simultaneously, each in its own territory, the tax affairs of a person or persons in which they have a common or related interest, with a view to exchanging any relevant information which they so obtain.

 

Article 9. - Tax examinations abroad

 

1.      At the request of the competent authority of the applicant State, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.

 

2.      If the request is acceded to, the competent authority of the requested State shall, as soon as possible, notify the competent authority of the applicant State about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested State for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested State.

 

3.      A Party may inform one of the Depositaries of its intention not to accept, as a general rule, such requests as are referred to in paragraph 1. Such a declaration may be made or withdrawn at any time.

 

 

Article 10. - Conflicting information

 

If a Party receives from another Party information about a person's tax affairs which appears to it to conflict with information in its possession, it shall so advise the Party which has provided the information.

 

Section II. - Assistance in recovery

 

Article 11. - Recovery of tax claims

 

1.      At the request of the applicant State, the requested State shall, subject to the provisions of Articles 14 and 15, take the necessary steps to recover tax claims of the first-mentioned State as if they were its own tax claims.

 

2.      The provision of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties concerned, which are not contested.

 

However, where the claim is against a person who is not a resident of the applicant State, paragraph 1 shall only apply, unless otherwise agreed between the Parties concerned, where the claim may no longer be contested.

 

3.      The obligation to provide assistance in the recovery of tax claims concerning a deceased person or his estate, is limited to the value of the estate or of the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof.

 

Article 12. - Measures of conservancy

 

At the request of the applicant State the requested State shall,with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement.

 

Article 13. - Documents accompanying the request

 

1.      The request for administrative assistance under this Section shall be accompanied by:

 

a)      a declaration that the tax claim concerns a tax covered by the Convention and, in the case of recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested,

 

b)      an official copy of the instrument permitting enforcement in the applicant State, and

 

c)      any other document required for recovery or measures of conservancy.

 

2.      The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance, by an instrument permitting enforcement in the latter State.

 

Article 14. - Time limits

 

1.      Questions concerning any period beyond which a tax claim cannot be enforced shall be governed by the law of the applicant State. The request for assistance shall give particulars concerning that period.

 

2.      Acts of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 1, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts.

 

3.      In any case, the requested State is not obliged to comply with a request for assistance which is submitted after a period of 15 years from the date of the original instrument permitting enforcement.

 

Article 15. - Priority

 

The tax claim in the recovery of which assistance is provided shall not have in the requested State any priority specially accorded to the tax claims of that State even if the recovery procedure used is the one applicable to its own tax claims.

 

Article 16. - Deferral of payment

 

The requested State may allow deferral of payment or payment by instalments if its laws or administrative practice permit it to do so in similar circumstances, but shall first inform the applicant State.

 

Section III. - Service of documents

 

Article 17. - Service of documents

 

1.      At the request of the applicant State, the requested State shall serve upon the addressee documents, including those relating to judicial decisions, which emanate from the applicant State and which relate to a tax covered by this Convention.

 

2.      The requested State shall effect service of documents:

 

a)      by a method prescribed by its domestic laws for the service of documents of a substantially similar nature;

 

b)      to the extent possible, by a particular method requested by the applicant State or the closest to such method available under its own laws.

 

3.      A Party may effect service of documents directly through the post on a person within the territory of another Party.

 

4.      Nothing in the Convention shall be construed as invalidating any service of documents by a Party in accordance with its laws.

 

5.      When a document is served in accordance with this Article, it need not be accompanied by a translation. However, where it is satisfied that the addressee cannot understand the language of the document, the requested State shall arrange to have it translated into or a summary drafted in its or one of its official languages. Alternatively, it may ask the applicant State to have the document either translated into or accompanied by a summary in one of the official languages of the requested State, the Council of Europe or the OECD.

 

CHAPTER IV. - PROVISIONS RELATING TO ALL FORMS OF ASSISTANCE

 

Article 18. - Information to be provided by the applicant State

 

1.      A request for assistance shall indicate where appropriate:

 

a)      the authority or agency which initiated the request made by the competent authority;

 

b)      the name, address, or any other particulars assisting in the identification of the person in respect of whom the request is made;

 

c)      in the case of a request for information, the form in which the applicant State wishes the information to be supplied in order to meet its needs;

 

d)      in the case of a request for assistance in recovery of measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered;

 

e)      in the case of a request for service of documents, the nature and the subject of the document to be served;

 

f)      whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article 21.2.g.

 

2.      As soon as any other information relevant to the request for assistance comes to its knowledge, the applicant State shall forward it to the requested State.

 

Article 19 [Deleted as per 01-09-2013]

 

Article 20. - Response to the request for assistance

 

1.      If the request for assistance is complied with, the requested State shall inform the applicant State of the action taken and of the result of the assistance as soon as possible.

 

2.      If the request is declined, the requested State shall inform the applicant State of that decision and the reason for it as soon as possible.

 

3.      If, with respect to a request for information, the applicant State has specified the form in which it wishes the information to be supplied and the requested State is in a position to do so, the requested State shall supply it in the form requested.

 

Article 21. - Protection of persons and limits to the obligation to provide assistance

 

1.      Nothing in this Convention shall affect the rights and safeguards secured to persons by the laws or administrative practice of the requested State.

 

2.      Except in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation:

 

a)      to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State;

 

b)      to carry out measures which would be contrary to public policy (ordre public);

 

c)      to supply information which is not obtainable under its own laws or its administrative practice or under the laws of the applicant State or its administrative practice;

 

d)      to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information, the disclosure of which would be contrary to public policy (ordre public);

 

e)      to provide administrative assistance if and insofar as it considers the taxation in the applicant State to be contrary to generally accepted taxation principles or to the provisions of a convention for the avoidance of double taxation, or of any other convention which the requested State has concluded with the applicant State;

 

f)      to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances;

 

g)      to provide administrative assistance if the applicant State has not pursued all reasonable measures available under its laws or administrative practice, except where recourse to such measures would give rise to disproportionate difficulty;

 

h)      to provide assistance in recovery in those cases where the administrative burden for that state is clearly disproportionate to the benefit to be derived by the applicant State.

 

3.      If information is requested by the applicant State in accordance with this Convention, the requested State shall use its information gathering measures to obtain the requested information, even though the requested State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations contained in this Convention, but in no case shall such limitations, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because it has no domestic interest in such information.

 

4.      In no case shall the provisions of this Convention, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

 

Article 22. - Secrecy

 

1.      Any information obtained by a Party under this Convention shall be treated as secret and protected in the same manner as information obtained under the domestic law of that Party and, to the extent needed to ensure the necessary level of protection of personal data, in accordance with the safeguards which may be specified by the supplying Party as required under its domestic law.

 

2.      Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) concerned with the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party, or the oversight of the above. Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.

 

3.      If a Party made a reservation provided for in sub-paragraph a. of paragraph 1 of Article 30, any other Party obtaining information from that Party shall not use it for the purpose of a tax in a category subject to the reservation. Similarly, the Party making such a reservation shall not use information obtained under this Convention for the purpose of a tax in a category subject to the reservation.

 

4.      Notwithstanding the provisions of paragraphs 1, 2 and 3, information received by a Party may be used for other purposes when such information may be used for such other purposes under the laws of the supplying Party and the competent authority of that Party authorises such use. Information provided by a Party to another Party may be transmitted by the latter to a third Party, subject to prior authorisation by the competent authority of the first-mentioned Party.

 

Article 23. - Proceedings

 

1.      Proceedings relating to measures taken under this Convention by the requested State shall be brought only before the appropriate body of that State.

 

2.      Proceedings relating to measures taken under this Convention by the applicant State, in particular those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State. If such proceedings are brought, the applicant State shall inform the requested State which shall suspend the procedure pending the decision of the body in question. However, the requested State shall, is asked by the applicant State, take measures of conservancy to safeguard recovery. The requested State can also be informed of such proceedings by any interested person. Upon receipt of such information the requested State shall consult on the matter, if necessary, with the applicant State.

 

3.      As soon as a final decision in the proceedings has been given, the requested State or the applicant State, as the case may be, shall notify the other State of the decision and the implications which it has for the request for assistance.

 

CHAPTER V. - SPECIAL PROVISIONS

 

Article 24. - Implementation of the Convention

 

1.      The Parties shall communicate with each other for the implementation of this Convention through their respective competent authorities. The competent authorities may communicate directly for this purpose and may authorise subordinate authorities to act on their behalf. The competent authorities of two or more Parties may mutually agree on the mode of application of the Convention among themselves.

 

2.      Where the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities of the requested and of the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement.

 

3.      A co-ordinating body composed of representatives of the competent authorities of the Parties shall monitor the implementation and development of this Convention, under the aegis of the OECD. To that end, the co-ordinating body shall recommend any action likely to further the general aims of the Convention. In particular it shall act as a forum for the study of new methods and procedures to increase international co-operation in tax matters and, where appropriate, it may recommend revisions or amendments to the Convention. States which have signed but not yet ratified, accepted or approved the Convention are entitled to be represented at the meetings of the co-ordinating body as observers.

 

4.      A Party may ask the co-ordinating body to furnish opinions on the interpretation of the provisions of the Convention.

 

5.      Where difficulties or doubts arise between two or more Parties regarding the implementation or interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve the matter by mutual agreement. The agreement shall be communicated to the co-ordinating body.

 

6.      The Secretary General of OECD shall inform the Parties and the Signatory States which have not yet ratified, accepted or approved the Convention, of opinions furnished by the co-ordinating body according to the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above.

 

Article 25. - Language

 

Requests for assistance and answers thereto shall be drawn up in one of the official languages of the OECD and of the Council of Europe or in any other language agreed bilaterally between the Contracting States concerned.

 

 

Article 26. - Costs

 

Unless otherwise agreed bilaterally by the Parties concerned:

 

a)      ordinary costs incurred in providing assistance shall be borne by the requested State;

 

b)      extraordinary costs incurred in providing assistance shall be borne by the applicant State.

 

CHAPTER VI. - FINAL PROVISIONS

 

Article 27. - Other international agreements or arrangements

 

1.      The possibilities of assistance provided by this Convention do not limit, nor are they limited by, those contained in existing or future international agreements or other arrangements between the Parties concerned or other instruments which relate to co-operation in tax matters.

 

2.      Notwithstanding paragraph 1, those Parties which are member States of the European Union can apply, in their mutual relations, the possibilities of assistance provided for by the Convention in so far as they allow a wider co-operation than the possibilities offered by the applicable European Union rules.

 

Article 28. - Signature and entry into force of the Convention

 

1.      This Convention shall be open for signature by the member States of the Council of Europe and the Member countries of OECD. It is subject to ratification, acceptance or approval. Instruments of ratification, acceptance or approval shall be deposited with one of the Depositaries.

 

2.      This Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date on which five States have expressed their consent to be bound by the Convention in accordance with the provisions of paragraph 1.

 

3.      In respect of any member State of the Council of Europe or any Member country of OECD which subsequently expresses its consent to be bound by it, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval.

 

4.      Any member State of the Council of Europe or any member country of OECD which becomes a Party to the Convention after the entry into force of the Protocol amending this Convention, opened for signature on the 27th day of May 2010 (the “2010 Protocol”), shall be a Party to the Convention as amended by that Protocol, unless they express a different intention in a written communication to one of the Depositaries.

 

5.      After the entry into force of the 2010 Protocol, any State which is not a member of the Council of Europe or of the OECD may request to be invited to sign and ratify this Convention as amended by the 2010 Protocol. Any request to this effect shall be addressed to one of the Depositaries, who shall transmit it to the Parties. The Depositary shall also inform the Committee of Ministers of the Council of Europe and the OECD Council. The decision to invite States which so request to become Party to this Convention shall be taken by consensus by the Parties to the Convention through the co-ordinating body. In respect of any State ratifying the Convention as amended by the 2010 Protocol in accordance with this paragraph, this Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of deposit of the instrument of ratification with one of the Depositaries.

 

6.      The provisions of this Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to taxable periods beginning on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party. Any two or more Parties may mutually agree that the Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to earlier taxable periods or charges to tax.

 

7.      Notwithstanding paragraph 6, for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party, the provisions of this Convention, as amended by the 2010 Protocol, shall have effect from the date of entry into force in respect of a Party in relation to earlier taxable periods or charges to tax.

 

Article 29. - Territorial application of the Convention

 

1.      Each State may, at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply.

 

2.      Any State may, at any later date, by a declaration addressed to one of the Depositaries, extend the application of this Convention to any other territory specified in the declaration. In respect of such territory, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of such declaration by the Depositary.

 

3.      Any declaration made under either of the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries. The withdrawal shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.

 

Article 30. - Reservations

 

1.      Any State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval or at any later date, declare that it reserves the right:

 

a)      not to provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in sub-paragraph (b) of paragraph 1 of Article 2, provided that it has not included any domestic tax in that category under Annex A of the Convention;

 

b)      not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;

 

c)      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) above, at the date of withdrawal of such a reservation in relation to taxes in the category in question;

 

d)      not to provide assistance in the service of documents for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;

 

e)      not to permit the service of documents through the post as provided for in paragraph 3 of Article 17;

 

f)      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 a Party, 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 Party.

 

2.      No other reservation may be made.

 

3.      After entry into force of the Convention in respect of a Party that Party may make one or more of the reservations listed in paragraph 1 which it did not make at the time of ratification, acceptance or approval. Such reservations shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of the reservation by one of the Depositaries.

 

4.      Any Party which has made a reservation under paragraphs 1 and 3 may wholly or partly withdraw it by means of a notification addressed to one of the Depositaries. The withdrawal shall take effect on the date of receipt of such notification by the Depositary in question.

 

5.      A Party which has made a reservation in respect of a provision of this Convention may not require the application of that provision by any other Party; it may, however, if its reservation is partial, require the application of that provision insofar as it has itself accepted it.

 

Article 31. - Denunciation

 

1.      Any Party may, at any time, denounce this Convention by means of a notification addressed to one of the Depositaries.

 

2.      Such denunciation shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of the notification by the Depositary.

 

3.      Any Party which denounces the Convention shall remain bound by the provisions of Article 22 for as long as it retains in its possession any documents or information obtained under the Convention.

 

Article 32. - Depositaries and their functions

 

1.      The Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe and the Member countries of OECD and any Party to this Convention of:

 

a)      any signature;

 

b)      the deposit of any instrument of ratification, acceptance or approval;

 

c)      any date of entry into force of this Convention in accordance with the provisions of Article 28 and 29;

 

d)      any declaration made in pursuance of the provisions of paragraph 3 of Article 4 or paragraph 3 of Article 9 and the withdrawal of any such declaration;

 

e)      any reservation made in pursuance of the provisions of Article 30 and the withdrawal of any reservation effected in pursuance of the provisions of paragraph 4 of Article 30;

 

f)      any notification received in pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31;

 

g)      any other act, notification or communication relating to this Convention.

 

2.      The Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform immediately the other Depositary thereof.

 

 

IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Convention.

 

DONE at Strasbourg, the 25th day of January 1988, in English and French, both texts being equally authentic, in two copies of which one shall be deposited in the archives of the Council of Europe and the other in the archives of OECD. The Secretaries General of the Council of Europe and of OECD shall transmit certified copies to each member State of the Council of Europe and Member country of OECD.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANNEXES to the Convention on Mutual Administrative Assistance in Tax Matters

 

 


ANNEX A – Taxes to which the Convention would apply

 

ALBANIA

 

Article 2, paragraph 1.a.i: Personal Income Tax (Tatimi mbi te Ardhurat Personale).

 

Article 2, paragraph 1.a.ii: Corporate Income Tax (Tatim Fitimi).

 

Article 2, paragraph 1.b.i: Local Tax on Small Business (Taska Vendore mbi Biznesin e Vogel).

 

Article 2, paragraph 1.b.ii: Social Security Contributions (Kontributet e Sigurimeve Shoqerore).

 

Article 2, paragraph 1.b.iii.C: Value Added Tax (Tatimi mbi Vleren e Shtuar).

 

Article 2, paragraph 1.b.iii.D: Excise Duties (Akciza).

 

Article 2, paragraph 1.b.iii.E:Annual Tax on used motor Vehicles (Taska vjetore e mjeteve të përdorura)

 

Article 2, paragraph 1.b.iii.G:Local Tax on Real Estate (Tatimet mbi Pasurine e Paluajtshme).

 

ARGENTINA

 

Article 2, paragraph 1.a.i: Income Tax

 

Article 2, paragraph 1.b.ii: Contributions to Social Security.

 

Article 2, paragraph 1.b.iii.A: Tax on Personal Property.

 

Article 2, paragraph 1.b.iii.C: Value Added Tax.

 

Article 2, paragraph 1.b.iii.D:

 

Tax on Liquid Fuels,
Domestic Tax, Law 24764,
Tax on Insurance and other Assets, Law 3764.

 

Article 2, paragraph 1.b.iii.G:

 

Presumptive Income Tax,
Real Property Transfer Tax,
Tax on the Debits and Credits originated from Financial Transactions, Law 25413
Simpified Regime for Taxpayers (Monotributo).


AUSTRALIA

 

For Australia, the Convention shall apply to taxes of every kind and description imposed under the federal laws of Australia administered by the Commissioner of Taxation which correspond to the taxes in the categories referred to in paragraphs 1(a) and (b)(ii) and (iii) of Article 2 of the Convention.

 

AZERBAIJAN

 

Article 2, paragraph 1.a.i:

 

Income tax from individuals;
Profit tax from legal persons (with the exception of entities and enterprises that are the property of municipalities);
Tax withheld at the source of payment on income of non-residents;
Tax withheld from the net profit of a permanent establishment.

 

Article 2, paragraph 1.b.i: Profit tax from entities and enterprises that are the property of municipalities.

 

Article 2, paragraph 1.b.ii: Payments to the State Social Protection Fund.

 

Article 2, paragraph 1.b.iii.A: Property tax from legal persons.

 

Article 2, paragraph 1.b.iii.B: Land tax from legal persons.

 

Article 2, paragraph 1.b.iii.C: Value added tax.

 

Article 2, paragraph 1.b.iii.D: Excise tax.

 

Article 2, paragraph 1.b.iii.E: Road tax.

 

Article 2, paragraph 1.b.iii.G:

 

Mining tax,
Tax under simplified system,
Duties withheld according to the “Law of state duties”.

 

Article 2, paragraph 1.b.iv:

 

Land tax from individuals,
Property tax from individuals,
Mining tax on the exploitation of constructions materials produced in certain regions.

 

BELGIUM

 

I. Article 2, paragraph 1.a.i:

 

Personal tax,
Corporation tax,
Tax on legal persons,
Tax on non-residents,
Withholding tax on income from movable assets (tax on capital incomes), income tax reduced at source
Special surcharge on tax on non-residents

 

II. Article 2, paragraph 1.b.i:

 

Special surcharge on personal tax,
Withholding tax on income from immovable assets (property tax) and surcharge.

 

III. Article 2, paragraph 1.b.iii:

 

Under category A: Registration duties on gifts inter vivos.

 

Under category C: Value added tax.

 

Under category D:

 

Excise duties,
Special excise duties,
Annual tax on insurance policies,
Annual tax on profit sharing.

 

IV. Article 2, paragraph 1.b.iv:

 

Under category A: Death duties and duties on transfers following death

 

BELIZE

 

Article 2, paragraph 1.a.i:

 

Income Tax (including surtax or surcharge)
Business Tax.

 

Article 2, paragraph 1.b.iii.C: General Sales Tax.

 

CANADA

 

Article 2, paragraph 1(a): the taxes on income or profits, including capital gains that are added to income at a rate determined under the following act, and taxes on net wealth that are imposed on behalf of Canada under the Income Tax Act (Canada).

 

Article 2, paragraph 1(b)(iii) C: the Value Added Tax imposed on behalf of Canada under Part IX of the Excise Tax Act (Canada).

 

Article 2, paragraph 1(b)(iii) D: the taxes imposed on behalf of Canada under Parts I and III of the Excise Tax Act (Canada) and the Excise Act, 2001 (Canada).


COLOMBIA

 

Article 2, paragraph 1.a.i: income tax and its complementary taxes ; Pro equity income tax – CREE.

 

Article 2, paragraph 1.a.ii: income tax and its complementary taxes.

 

Article 2, paragraph 1.a.iii: tax on capital.

 

Article 2, paragraph 1.b.i : not applicable.

 

Article 2, paragraph 1.b.ii: not applicable.

 

Article 2, paragraph 1.b.iii.A: income tax and complementary taxes.

 

Article 2, paragraph 1.b.iii.B: not applicable.

 

Article 2, paragraph 1.b.iii.C: value added tax - VAT.

 

Article 2, paragraph 1.b.iii.D: national consumption tax.

 

Article 2, paragraph 1.b.iii.E: value Added Tax (Impuesto general sobre las ventas).

 

Article 2, paragraph 1.b.iii.F: not applicable.

 

Article 2, paragraph 1.b.iii.G: not applicable.

 

COSTA RICA

 

Article 2, paragraph 1.a.i: Income Tax (Impuesto sobre la renta).

 

Article 2, paragraph 1.b.ii: Contributions made to the Costa Rican Social Security (Contribuciones a la caja Costarricense del Seguro Social).

 

Article 2, paragraph 1.b.iii.B: Real estate tax (Impuesto a la propriedad de bienes inmuebles).

 

Article 2, paragraph 1.b.iii.C: Value Added Tax (Impuesto general sobre las ventas).

 

Article 2, paragraph 1.b.iii.D: Vehicles, ships and aircrafts tax (Impuesto a la propriedad de vehίculos, embarcaciones y aeronaves).

 

CROATIA

 

Article 2, paragraph 1.a.i:: tax on income (porez na dohodak), tax on profits (porez na dobit).

 

Article 2, paragraph 1.b.iii : C: - value-added Tax (porez na dodanu vrijednost); G: - real estate transaction tax (porez na promet nekretnina).


CZECH REPUBLIC

 

Article 2, paragraph 1.a.i:

 

Personal income tax,
Corporate income tax,
Levy on lotteries and other similar games.

 

Article 2, paragraph 1.b.ii: Public health insurance and social security insurance and a contribution to the state employment policy.

 

Article 2, paragraph 1.b.iii.B: Real estate tax, tax on acquisition of real estate.

 

Article 2, paragraph 1.b.iii.C: Value-added Tax.

 

Article 2, paragraph 1.b.iii.D: Excise duty on mineral oils, on ethyl alcohol, on beer, on wine and intermediate products and on tobacco products, tax on natural gas and some other gases, tax on solid fuels, tax on electricity.

 

Article 2, paragraph 1.b.iii.E: Road tax.

 

DENMARK

 

Danish taxes

 

Article 2, paragraph 1.a.i : income taxes to the State (indkomstskatter til staten).

 

Article 2, paragraph 1.a.ii : --

 

Article 2, paragraph 1.a.iii : capital tax to the State (formueskat til staten) – repealed as of 1 January 1997, enforceable and collectible until 1 January 2002 (in cases of fraud until 1 January 2017).

 

Article 2, paragraph 1.b.i :

 

income tax to the municipalities (kommunal indkomstskat),
income tax to the county municipalities (amtskommunal indkomstskat),
tax on immovable property (ejendomsskat);
tax on assessed value of immovable property (ejendomsværdiskat),
church tax (kirkeskat).

 

Article 2, paragraph 1.b.ii :

 

labour market contribution (arbejdsmarkedsbidrag),
special pension contribution (særligt pensionsbidrag).

 

Article 2, paragraph 1.b.iii.A : tax on inheritance and gifts (afgift af dødsboer og gaver).

 

Article 2, paragraph 1.b.iii.B : --

 

Article 2, paragraph 1.b.iii.C : value added tax (merværdiafgift).

 

Article 2, paragraph 1.b.iii.D : excise duties imposed by the State (forbrugsafgifter, som pålægges af staten).

 

Article 2, paragraph 1.b.iii.E :

 

registration tax on motor vehicles (registreringsafgift af motorkøretøjer),
weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (vægtafgift af motorkøretøjer og andre afgifter på oje eller brug af motorkøretøjer).

 

Article 2, paragraph 1.b.iii.F : tax on insurances for yachts (afgift af lystfartøsforsikringer).

 

Article 2, paragraph 1.b.iii.G :

 

payroll tax (lømsumsafgift),
taxes on betting, on casinos and on lottery prizes ( afgift af totalisatorspil, spillekasinoer og gevinster ved lotterispil),
tax on registration of rights in real property etc.
(afgift af tinglysning og registrering af cjer- og pantrettigheder),
stamp duty (stempelafgift).

 

Article 2, paragraph 1.b.iv :

 

service charge on business property (dækningsafgift af forretningsejendom),
property release tax (frigørelsesafgift).

 

Greenlandic taxes

 

Article 2, paragraph 1.a.i:

 

income tax to the Greelandic home rule Government (landsskat, særlig landsskat),
dividend tax (udbytteskat),
company tax (selskabsskat).

 

Article 2, paragraph 1.b.i:

 

municipal tax (kommuneskat),
common municipal tax (fælleskommunal skat),
dividend tax (udbytteskat);
company tax (selskabsskat).

 

Article 2, paragraph 1.b.ii: employer's contributions to vocational training (arbejdsgivernes erhvervsuddannelsesbidrag).

 

Article 2, paragraph 1.b.iii.A: tax on inheritance and gifts (afgift af arv og gave).

 

Article 2, paragraph 1.b.iii.C: import duty (indførselsafgift).

 

Article 2, paragraph 1.b.iii.D:

 

tax on gambling machines (afgift af automatspil),
harbour duty (havneafgift),
tax on sea transport of goods to, from and within Greenland (afgift på søtransport af gods til, fra og I Grønland),
tax on shrimps (afgift på rejer).

 

Article 2, paragraph 1.b.iii.E: tax on motor vehicles (afgift af motorkøretøjer).

 

Article 2, paragraph 1.b.iii.G:

 

tax on lottery (lotteriafgift),
stamp duty (stempelafgift).

 

Faroese taxes

 

Article 2, paragraph 1.a.i:

 

income taxes to the Faroese home rule Government (landsskattur),
royalty taxes (skattur av nýtslugjaldi),
taxes levied under the Hydrocarbon Tax Act (skattur eftier kolvetnisskattalógini);
taxes levied under the Tonnage Tax Act (skattur eftir tonnsaskattalógini).

 

Article 2, paragraph 1.a.ii: taxes levied under the Act on Taxation of Capital Gains (kapitalvinningsskattur).

 

Article 2, paragraph 1.b.i:

 

income taxes to the municipalities (komunuskattur);
church tax (kirkjuskattur).

 

Article 2, paragraph 1.b.ii:

 

labour market contribution (ALS-gjald),
special pension contribution (arbeiðsmarknareftirlønargjald).

 

Article 2, paragraph 1.b.iii.C: value added tax (meirvirðisgjald).

 

Article 2, paragraph 1.b.iii.D: import and excise duties (tollur).

 

Article 2, paragraph 1.b.iii.E:

 

registration tax on motor vehicles (skrásetingargjald),
weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (veggjald).

 

Article 2, paragraph 1.b.iii.G: Tax on registration of rights in real property (tinglýsingargjald).

 

FINLAND

 

Article 2, paragraph 1 (a)(i) :

 

the state income taxes (valtion tuloverot; de statliga inkomstskatterna),
the corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund),
the tax withheld at source from non-residents' income (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig),
the tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst),
the tax withheld at source from interest (korkotulon lähdevero; källstkatten på ränteinkomst),
the withholding tax for foreign employees (ulkomailta tulevan palkansaajan lähdevero; källskatt för löntagare från utlandet).

 

Article 2, paragraph 1 (a)(ii) : --

 

Article 2, paragraph 1 (a)(iii) : the state capital tax (valtion varallisuusvero; den statliga förmögenhetsskatten)

 

Article 2, paragraph 1 (b) (i):

 

the communal tax (kunnallisvero; kommunalskatten),
the church tax (kirkollisvero; kyrkoskatten),
the forestry duty (metsänhoitomaksu; skogsvårdsavgiften).

 

Article 2, paragraph 1 (b) (ii):

 

the national pension insurance contribution (vakuutetun kansaneläkevakuutusmaksu; försäkrads folkpensionsförsäkringspremie),
the health insurance contribution (vakuutetun sairausvakuutusmaksu; försäkrads sjukförsäkringspremie),
the employer's social security contribution (työnantajan sosiaaliturvamaksu; arbetsgivares socialskyddsavgift).

 

Article 2, paragraph 1 (b) (iii) A: the inheritance tax and the gift tax (perintövero ja lahjavero; arvsskatten och gåvoskatten)

 

Article 2, paragraph 1 (b) (iii) B: --

 

Article 2, paragraph 1 (b) (iii) C: the value added tax (arvonlisävero; mervärdesskatten)


Article 2, paragraph 1 (b) (iii) D:

 

the excise duty on tobacco (tupakkavero; tobaksaccisen),
the excise duty on soft drinks (virvoitusjuomavero; läskedrycksaccisen),
the excise duty on liquid fuels (nestemäisten polttoaineiden valmistevero; accisen på flytande bränslen),
the excise duty on electricity and certain energy sources (sähkön ja eräiden polttoaineiden valmistevero; accis på elström och vissa bränslen),
the excise duty on alcohol and alcoholic beverages (alkoholi- ja alkoholijuomavero; accisen på alkohol och alkoholdrycker),
the tax on certain insurance premiums (eräistä vakuutusmaksuista suoritettava vero; skatten på vissa försäkringspremier),
the oil waste duty (öljyjätemaksu; oljeavfallsavgiften),
the motor-car tax (autovero; bilskatten).

 

Article 2, paragraph 1 (b) (iii) E:

 

the tax on specific motor vehicles (moottoriajoneuvovero; motorfordonsskatten),
the fuel fee (polttoainemaksu; bränsleavgift),
the vehicle tax (ajoneuvovero; fordonsskatt).

 

Article 2, paragraph 1 (b) (iii) F: --

 

Article 2, paragraph 1 (b) (iii) G:

 

the stamp duty (leimavero; stämpelskatten),
the oil damage duty (öljysuojamaksu, oljeskyddsavgiften),
the transfer tax (varallisuudensiirtovero; överlåtelseskatt),
the tax on lottery prizes (arpajaisvero; lotteriskatt),
the tax on waste (jätevero; avfallsskatt).

 

Article 2, paragraph 1 (b) (iv) : the municipal tax on real property (kiinteistövero; fastighetsskatten).

 

FRANCE

 

Article 2, paragraph 1 (a) (i) :

 

Income tax;
General social contribution;
Social debt repayment contribution;
Corporation tax;
Withholding tax on income from movable assets;
Annual flat-rate tax on companies;
Corporation tax contribution;
Payroll taxes and contributions;

 

Article 2, paragraph 1 (a) (ii) : Not applicable;


Article 2, paragraph 1 (a) (iii) :

 

Solidarity wealth tax;
Tax on the market value of immovables held in France by legal persons;

 

Article 2, paragraph 1 (b) (i): Not applicable;

 

Article 2, paragraph 1 (b) (ii): Not applicable;

 

Article 2, paragraph 1 (b) (iii) A: Duties on the free transfer of assets;

 

Article 2, paragraph 1 (b) (iii) B: Not applicable;

 

Article 2, paragraph 1 (b) (iii) C: Value-added tax and similar taxes;

 

Article 2, paragraph 1 (b) (iii) D: Indirect contributions;

 

Article 2, paragraph 1 (b) (iii) E: Taxes on company cars;

 

Article 2, paragraph 1 (b) (iii) F: Various taxes provided for under the General Tax Code and paid to the Government;

 

Article 2, paragraph 1 (b) (iii) G:

 

Stamp duties,
Registration fees and cadastral taxes paid to the Government,
Stock exchange transaction tax,
Tax on the income from accumulation or capital bonds,
Tax on sums paid by insurance and similar bodies and tax on insurance contracts;

 

Article 2, paragraph 1 (b) (iv) :

 

Built-up properties tax and land tax;
Occupancy tax;
Business tax;
Land motor-vehicle excise duty;
Stamp duty on registration certificates for land motor-vehicles;
Stamp duty and cadastral tax on transfers for consideration of immovable property not intended for use as dwellings;
Surcharge on registration fees and cadastral taxes payable on transfers of immovable property;
Departmental mining concession taxes;
Local infrastructure tax;
Special infrastructure tax of the Ile-de-France region and its supplementary tax;
Tax on driving licences;
Communal tax assimilated to direct local taxes;
Indirect taxes for local communities and various bodies.


GEORGIA

 

Article 2, paragraph 1.a.i :

 

– income tax;
– profit tax;

 

Article 2, paragraph 1.a.ii : --

 

Article 2, paragraph 1.a.iii : --

 

Article 2, paragraph 1.b.i : --

 

Article 2, paragraph 1.b.ii : --

 

Article 2, paragraph 1.b.iii.A : --

 

Article 2, paragraph 1.b.iii.B : property tax;

 

Article 2, paragraph 1.b.iii.C : value-added tax;

 

Article 2, paragraph 1.b.iii.D : excise tax;

 

Article 2, paragraph 1.b.iii.E : --

 

Article 2, paragraph 1.b.iii.F : --

 

Article 2, paragraph 1.b.iii.G : --

 

Article 2, paragraph 1.b.iv : --

 

GHANA

 

Article 2, paragraph 1.a.i :

 

– Income tax;
– Petroleum income tax;
– Mineral royalties;
– Withholding tax on interest;
– Withholding tax on dividend;
– Withholding tax on goods and services

 

Article 2, paragraph 1.a.ii : Capital gains tax

 

Article 2, paragraph 1.b.iii.A : Gift tax;

 

Article 2, paragraph 1.b.iii.C : value-added tax;

 

Article 2, paragraph 1.b.iii.D : excise tax;


GREECE

 

Article 2, paragraph 1.a.i :

 

– Personal income tax;
– Income tax on partnerships;
– Corporate Income tax;
– Withholding tax on dividends, royalties and interests;

 

Article 2, paragraph 1.a.ii : Tax on profit from the sale of shares;

 

Article 2, paragraph 1.a.iii : Not applicable;

 

Article 2, paragraph 1.b.i : Not applicable;

 

Article 2, paragraph 1.b.ii : Compulsory social security contributions payable to general government or to social security institutions, established under public law (υποχρεωτικές εισφορές κοινωνικής ασφάλισης των ασφαλιστικών φορέων);

 

Article 2, paragraph 1.b.iii.A : Tax on inheritance gifts and parental provision (φόρος κληρονομιών, δωρεών και γονικών παροχών);

 

Article 2, paragraph 1.b.iii.B :

 

– Tax on real estate (φόρος ακίνητης περιουσίας) and
– Special tax on real estate (
ειδικός φόρος επί των ακινήτων);

 

Article 2, paragraph 1.b.iii.C :

 

– Value-added tax (Φόρος Προστιθέμενης Αξίας #150; ΦΠΑ);
– Tax on luxury goods (
ειδικός φόρος πολυτελείας);

 

Article 2, paragraph 1.b.iii.D :

 

– Special consumption taxes on goods and services such as excise duties (ειδικοί φόροι κατανάλωσης αγαθών και υπηρεσιών όπως οι ειδικοί φόροι κατανάλωσης);
– Duty on mobile subscription services and on card mobile phone services (
τέλος συνδρομητών κινητής τηλεφωνίας και τέλος καρτοκινητής τηλεφωνίας);
– Insurance tax (
φόρος ασφαλίοτρων);
– Tax on casino entrance tickets (
φόρος επί των εισιτηρίων εισόδου στα καζίνο);
– Special tax on television advertisements (
ειδικός φόρος επί των διαφημίσεων που προβάλλονται από την τηλεόραση);

 

Article 2, paragraph 1.b.iii.E :

 

– Road tax on motor vehicles (τέλη κυκλοφορίας αυτοκινήτων οχημάτων) (vignette);
– Registration tax on vehicles (
τέλος ταξινόμησης αυτοκινήτων οχημάτων);
– Luxury tax on cars (
φόρος πολυτελείας αυτοκινήτων οχημάτων);
– Lump sum tax on the registration of public and private use lorries (
εφάπαξ εισφορά στα φορτηγά ιδιωτικής και δημόσιας χρήσης που μπαίνουν σε κυκλοφορία);

 

Article 2, paragraph 1.b.iii.F :

 

– Luxury tax on other vehicles e.g. pleasure boats (φόρος πολυτελείας σκαφών αναψυχής κλπ);
– Special tax on private pleasure boats (
ειδικός φόρος ιδιωτικών πλοίων αναψυχής);

 

Article 2, paragraph 1.b.iii.G :

 

– Real estate transfer tax (φόρος μεταβίβασης ακινήτων);
– Stamp duties (
φορολογία χαρτοσήμου);
– Indirect taxes on raising of capital (
φόρος συγκέντρωσης κεφαλαίων);
– Levy on the tickets of spectacles (
εισφορά επί των εισιτηρίων των θεαμάτων);
– Tax on playcard game tables in cafes (
τέλη διενέργειας παιγνίων με παιγνιόχαρτα);
– Special tax on bulldozers, cranes etc. (
τέλη μηχανημάτων έργων);

 

Article 2, paragraph 1.b.iv : Municipality tax assessed on real estate transfer (φόρος υπέρ δήμων και κοινοτήτων υπολογιζόμενος επί του φόρου μεταβιβασης ακινήτων).

 

ICELAND

 

Article 2, paragraph 1.a.i :

 

– the income tax to the state (tekjuskattar ríkissjóðs),
– the special tax on petroleum income (sérstakur skattur á kolvetnisvinnslu),

 

Article 2, paragraph 1.a.ii : --

 

Article 2, paragraph 1.a.iii : the net wealth tax (auðlegðarskattur),

 

Article 2, paragraph 1.b.i : the income tax to the municipalities (útsvar til sveitarfélaganna),

 

Article 2, paragraph 1.b.ii :

 

– social security tax (tryggingagjald),
– contribution to the construction fund for the elderly (gjald í framkvæmdasjóð aldraðra),

 

Article 2, paragraph 1.b.iii.A : inheritance tax (erfðafjárskattur),

 

Article 2, paragraph 1.b.iii.B : --

 

Article 2, paragraph 1.b.iii.C : value added tax (virðisaukaskattur),

 

Article 2, paragraph 1.b.iii.D :

 

– excise duties on : (vörugjöld):

 

– carbondioxide charge on mineral oils and petrol (kolefnisgjald),
– national broadcasting charge (útvarpsgjald),

 

Article 2, paragraph 1.b.iii.E :

 

– annual tax on motor vehicles (bifreiðagjald),
– special charge on heavy vehicles (kílómetragjald),

 

Article 2, paragraph 1.b.iii.F : market charge (markaðsgjald),

 

Article 2, paragraph 1.b.iii.G :

 

– stamp duty (stimpilgjald),
– charge on ship (skipagjöld),
– lighthouse charge (vitagjald),

 

Article 2, paragraph 1.b.iv :

 

– municipal property tax (fasteignagjöld),
– planning charge (skipulagsgjald),

 

The Convention will continue to apply to taxes which have been repealed as long as the taxes remain enforceable and collectible, for taxes prior to the repeal until the statute of limitation has elapsed.

 

IRELAND

 

Article 2, paragraph 1.a.i :

 

– tincome tax (including the universal social charge),
– corporation tax,

 

Article 2, paragraph 1.a.ii : capital gains tax

 

Article 2, paragraph 1.b.iii.A : capital acquisitions tax,

 

Article 2, paragraph 1.b.iii.B : local property tax

 

Article 2, paragraph 1.b.iii.C : value added tax,

 

Article 2, paragraph 1.b.iii.D : excise duties

 

Article 2, paragraph 1.b.iii.G : stamp duties


INDIA

 

For India, the Convention shall apply to taxes of every kind and description which fall within the categories set out in Article 2.1a and 2.1.b, whether such taxes are imposed by the Central Government or the Governments of political sub-divisions or local authorities and irrespective of the manner in which they are levied.

 

ITALY

 

Article 2, paragraph 1 (a) (i)

 

– Personal Income Tax (Imposta sul reddito delle persone fisiche – IRPEF)
– Corporate Income Tax (Imposta sul reddito delle società – IRES and the former Imposta sul reddito delle persone giuridiche – IRPEG).

 

Article 2, paragraph 1 (a) (ii): Substitute Incom Taxes, irrespective of their denimination.

 

Article 2, paragraph 1 (b) (i): Regional Tax on Productive Activities (Imposta regionale sulle attività produttive – IRAP).

 

Article 2, paragraph 1 (b) (iii):

 

Under category C: Value Added Tax (Imposta sul valore aggiunto – IVA).

 

Under category G:

 

– Registration Tax (Imposta di registro);
– Mortgage and Cadastral Taxes (Imposte ipotecaria e catastale);
– Financial Transaction Tax (Imposta sulle Transazioni Finanziarie);
– Wealth tax on real estate located abroad (Imposta sul valore degli immobili situati all'estero);
– Wealth tax on financial assets held abroad (Imposta sul valore delle attività finanziarie detenute all'estero).

 

Article 2, paragraph 1 (b) (iv): Local Property Tax (Imposta municipale propria – IMU)).

 

JAPAN

 

Article 2, paragraph 1 (a) (i)

 

– the income tax
– the corporation tax
– the special income tax for reconstruction
– the special corporation tax for reconstruction


Article 2, paragraph 1 (b) (iii) A

 

– the inheritance tax
– the gift tax

 

Article 2, paragraph 1 (b) (iii) B

 

– the land value tax

 

Article 2, paragraph 1 (b) (iii) C

 

– the consumption tax

 

Article 2, paragraph 1 (b) (iii) D

 

– the liquor tax
– the tobacco tax
– the special tobacco tax
– the gasoline tax
– the local gasoline tax
– the liquefied petroleum gas tax
– the aviation fuel tax
– the petroleum and coal tax

 

Article 2, paragraph 1 (b) (iii) E

 

– the motor vehicle tonnage tax

 

Article 2, paragraph 1 (b) (iii) G

 

– the registration and license tax
– the promotion of power-resources development tax
– the stamp tax
– the local special corporation surtax

 

KOREA

 

I. Article 2, paragraph 1.a.i

 

the income tax
the corporation tax
the special tax for rural development

 

II. Article 2, paragraph1.b.iii

 

1. Category A: the inheritance tax
the gift tax

 

2. Category B: the comprehensive real estate holding tax

 

3. Category C: the value added tax


4. Category D:

 

the individual consumption tax
the liquor tax

 

MALTA

 

Article 2, paragraph 1.a.i: Tax imposed under the Income Tax Act

 

Article 2, paragraph 1.a.ii: Not applicable

 

Article 2, paragraph 1.a.iii: Not applicable

 

Article 2, paragraph 1.b.i: Not applicable

 

Article 2, paragraph 1.b.ii: Not applicable

 

Article 2, paragraph 1.b.iii.A: Not applicable

 

Article 2, paragraph 1.b.iii.B: Not applicable

 

Article 2, paragraph 1.b.iii.C: Tax imposed under the Value Added Tax Act

 

Article 2, paragraph 1.b.iii.D: Not applicable

 

Article 2, paragraph 1.b.iiii.E: Not applicable

 

Article 2, paragraph 1.b.iii.F: Not applicable

 

Article 2, paragraph 1.b.iii.G: Not applicable

 

Article 2, paragraph 1.b.iv: Not applicable

 

MEXICO

 

Article 2, paragraph 1.a.i: Income Tax and Flat Rate Corporate Tax;

 

Article 2, paragraph 1.b.iii.C: Value Added Tax;

 

Article 2, paragraph 1.b.iii.D: Special Tax on Production and Services.

 

MOLDOVA

 

Article 2, paragraph 1. a. i: taxes on income of individuals and legal entities;

 

Article 2, paragraph 1.b.ii: social security contributions;

 

Article 2, paragraph 1.b.iii.B: taxes on immovable property;

 

Article 2, paragraph 1.b.iii.C: value-added taxes;

 

Article 2, paragraph 1.b.iii.D: excise taxes;

 

Article 2, paragraph 1.b.iii.E: taxes on the use of motor vehicles;

 

Article 2, paragraph 1.b.iv:

 

– taxes on natural resources ;
– local taxes.

 

THE NETHERLANDS

 

For the European part of the Netherlands

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Vennootschapsbelasting)
– Dividend Tax (Dividendbelasting)

 

Article 2, paragraph 1 (b) (ii)

 

– Social security contributions (Premies sociale verzekering)

 

Article 2, paragraph 1 (b) (iii)

 

– A. Inheritance, Transfer or Gift Tax (erfbelasting, schenkbelasting)
– C. Value added tax (Omzetbelasting)

 

For the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba)

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)

 

For Aruba

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)
– Dividend tax (Dividendbelasting)

 

For Curaçao

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)
– Dividend tax (Dividendbelasting)

 

Article 2, paragraph 1 (b) (iii):

 

– A. Inheritance tax (Successiebelasting)
– B. Land tax (Grondbelasting)
– C. Value added tax (Omzetbelasting)
– D. Excise duties (Accijnzen)
- special import duty on petrol (bijzonder invoerrecht op benzine);
– excise duty on beer (accijns op bier);
– excise duty on cigarettes (accijns op sigaretten);
– excise duty on spirits (accijns op gedistilleerd);
– E. Motor vehicles tax (Motorrijtuigenbelasting)

 

For Sint Maarten

 

Article 2, paragraph 1 (a) (i):

 

– Income Tax (Inkomstenbelasting)
– Wage tax (Loonbelasting)
– Profit tax (Winstbelasting)
– Savings tax (Spaarvermogensheffing)

 

Article 2, paragraph 1 (b) (iii):

 

– A. Inheritance tax (Successiebelasting)
– B. Transfer tax (Overdrachtsbelasting)
– C. Turnover tax (Belasting op bedrijfsomzetten)
– E. Motor vehicles tax (Motorrijtuigenbelasting)

 

NEW ZEALAND

 

Taxes of every kind and description imposed under the laws of New Zealand administered by the Commissioner of Inland Revenue, which correspond to the taxes in the categories referred to in paragraphs 1(a) and (b)(iii) A, C, D, G of Article 2 of the Convention.

 

NORWAY

 

Article 2, paragraph 1.a :

 

1. the national tax on income (inntektsskatt til staten)
the national dues on remuneration to non-resident artists (avgift til staten av honorarer som tilfaller kunstnere bosatt i utlandet)

 

2. the national tax on capital gains from the alienation of shares (skatt til staten av gevinst ved avhendelse av aksjer)

 

3. the national tax on capital (formuesskatt til staten)


Article 2, paragraph 1.b :

 

1. the county municipal tax on income (inntektsskat til fylkeskommunen)
the municipal tax on income (inntektsskat til kommunen)
the municipal tax on capital (formuesskatt til kommunen)
the national contributions to the Tax Equalisation Fund (fellesskatt til Skattefordelingsfondet)

 

2. contributions to the National Insurance Scheme (folketrygdavgift)

 

3. A. tax on inheritance and certain gifts (avgift på arv og visse gaver)

 

3. B. --

 

3. C. value added tax (merverdiavgift)
investment tax (investeringsavgift)

 

3. D. taxes and excises on :

 

alcoholic beverages (brennevin og vin m.v.)
alcohol in imported essences (alkohol i essenser som inføres)
beer (øl)
tobacco (tobakksvarer)
petrol (bensin)
petroleum (mineralolje)
lubricants (smøreolje)
marine engines (båtmotorer)
electric power (elektrisk kraft)
chocolates and sweets (sjokolade)
sugar (sukker)
non-alcoholic beverages (alkoholfrie drikkevarer)
air-charter travel (charterreiser med fly)
cosmetic toiletries (kosmetiske toalettmidler)
equipment for recording and reproduction of sound and pictures etc. (utstyr for opptak og gjengivelse av lyd og bilde m.v.)
unrecorded audiotapes as well as recorded and unrecorded videotapes (uinnspilte lydkassettbånd og innspilte og uinnspilte videokassettbånd)
radio and television equipment (radio og televisjonsmateriell)
non-returnable bottles (engangsflasker)
batteries hazardous to the environment (miljøskadelige batterier)

 

3. E. annual tax on motor vehicles (årsavgift på motorvogner)
tax on motor vehicles etc. (engangsavgift på motorvogner m.v.)
mileage tax on the use of diesel-powered vehicles (kilometeravgift)
reregistration tax (omregistreringsavgift)
tax on assembled motor vehicles (oppbyggingsavgift)

 

3. F. tax on the registration of caravans (avgift på førstegangs registrering av campingtilhengere)
annual tax on caravans (årsavgift på campingtilhengere)

 

3. G. tax on documents transferring title to real property (avgift på dokument som overfører hjemmel til fast eiendom)
tax on the transfer of ownership rights and rights of use to real property etc. abroad (avgift på overføring av eiendomsrett og bruksrett til fast eiendom m.v. i utlandet)

 

4. municipal tax on real property (eiendomsskatt til kommunen)

 

POLAND

 

For the Republic of Poland, the Convention shall apply to the taxes referred to in sub-paragraphs (a)(i)-(iii) and (b) (ii)-(iii) of paragraph 1 of Article 2.

 

SLOVAK REPUBLIC

 

Article 2, paragraph 1.a.i:

 

– Tax on income of individuals,

 

– Tax on income of legal persons;

 

Article 2, paragraph 1.b.iii.C:

 

– Value added tax;

 

Article 2, paragraph 1.b.iii.D:

 

– Excise tax;

 

Article 2, paragraph 1.b.iii.E:

 

– Motor vehicle tax.

 

SLOVENIA

 

Article 2, paragraph 1.a.i:

 

–  taxes on income of individuals (davek od dohodkov fizičnih oseb – dohodnina);
–  taxes on income of legal persons (davek od dohodkov pravnih oseb).

 

Article 2, paragraph 1.b.iii:

 

A   inheritance and gift tax (davek na dediščine in darila);
C   value-added tax (davek na dodano vrednost);
D   excise duties (trošarine);
G   real estate transaction tax (davek od prometa nepremičnin).


SOUTH AFRICA

 

Article 2, paragraph 1.a.i:

 

–  Income tax;
–  Withholding tax on royalties;
–  Tax on foreign entertainers and sportspersons;
–  Turnover tax on micro businesses;
–  Dividend tax;
–  Withholding tax on interest, effective date 1 March 2015.

 

Article 2, paragraph 1.a.ii:

 

–   Capital gains.

 

Article 2, paragraph 1.b.iii.A:

 

–   Estate duty;
–   Donations tax.

 

Article 2, paragraph 1.b.iii.B:

 

–   Transfer duty.

 

Article 2, paragraph 1.b.iii.C:

 

–   Value Added Tax.

 

Article 2, paragraph 1.b.iii.D:

 

–   Excise tax.

 

Article 2, paragraph 1.b.iii.G:

 

–   Securities transfer taxes.

 

SPAIN

 

Article 2, paragraph 1.a.i.

 

Taxes on income or profits, or taxes on capital gains which are imposed separately from the tax on income or profits, and taxes on net wealth, imposed on behalf of the member States :

 

–   Personal Income Tax;
–   Non-Residents Income Tax;
–   Corporate tax;
–   Wealth Tax.

 

Article 2, paragraph 1.b.i.

 

Any of the above which are imposed on behalf of political subdivisions or local authorities of a Signatory State :

 

–   Tax on the Increase in the Value of Urban Land;
–   Tax on Economic Activities.

 

Article 2, paragraph 1.b.ii.

 

Payments and other Social Security resources paid to the Government or to the Social Security Institutions established by law.

 

Article 2, paragraph 1.b.iii.

 

Taxes in other categories, except customs duties, imposed on behalf of a signatory State, namely :

 

A.   Inheritance and Gift Tax.

 

B.   Tax on Immovable Property.

 

C.:

 

Value-Added Taxes;
General Indirect Tax for the Canary Islands;
Tax on Imports and Deliveries of Goods in the Canary Islands;
Tax on Production, Services and Imports in the cities of Ceuta and Melilla.

 

D.:

 

Tax on the Retail Sales of Certain Hydrocarbons;
Insurance Premium Tax;
Beer Tax;
Tax on Wine and Fermented Beverages;
Tax on Intermediate Products;
Tax on Alcohol and Derived Beverages;
Hydrocarbon Tax;
Tobacco Products Tax,
Electricity Tax;
Special Tax on Certain Means of Transport.

 

E.   Tax on Motor Vehicles.

 

F.   Tax on Capital Transfers and Documented Legal Acts.

 

Article 2, paragraph 1.b.iv.

 

Any of the above which are imposed on behalf of political subdivisions or local authorities:

 

–   Special Tax of the Autonomous Community of the Canary Islands on Petroleum-based Fuels;
–   Tax on Construction, Installations and Works.


SWEDEN

 

Article 2, paragraph 1.a :

 

i. The State income tax (den statliga inkomstskatten)
the sailors' tax (sjömansskatten)
the coupon tax (kupongskatten)
the tax on public entertainers (bevillningsavgiften för särskilda förmåner och rättigheter)
the tax on the undistributed profits of companies (ersättningsskatten)
the tax on distribution in connection with reduction of share capital or the winding up of a company (utskiftningsskatten), and
the profit sharing tax (vinstdelningsskatten).

 

iii. The State capital tax (den statliga förmögenhetsskatten)

 

Article 2, paragraph 1.b :

 

i. The communal income tax (den kommunala inkomstskatten)

 

ii. Charges according to :

 

– the Act (1981:691) on Social Security Contributions [lagen (1981:691) om socialavgifter]
– the Act (1982:423) on General Payroll Fee [lagen (1982:423) om allmän löneavgift]
– the Act (1984:668) on the Collection of Social Security Contributions from Employers [lagen (1984:668) om uppbörd av socialavgifter från arbetsgivare], and
– the Act (1989:484) on Work Environment Fee [lagen (1989:484) om arbetsmiljöavgift].

 

iii. A. The inheritance tax and the gift tax (arvsskatten och gåvoskatten).

 

iii. B. The State tax on real estate (den statliga fastighetsskatten).

 

iii. C. Taxes according to the Act (1968:430) on Value Added Tax [lagen (1968:430) om mervärdeskatt].

 

iii. D. Taxes according to the Act (1978:144) on Tax on certain travels [lagen (1978:144) om skatt på vissa resor], and
the Act (1983:1053) on turnover tax on certain securities [lagen (1983:1053) om skatt på omsättning av vissa värdepapper].

 

iii. E. Charges and taxes according to :

 

– the Road Traffic Tax Act (1973:601) [vägtrafikskattelagen (1973:601)]
– the Act (1976:338) on Road Traffic Tax on Vehicles which are not registered in Sweden [lagen (1976:388) om vägtrafikskatt på vissa fordon som inte är registrerade här i riket]
– the Act (1976:339) on Tax on Cars for Sale [lagen (1976:339) om saluvagnsskatt]
– the Road Traffic Tax Act (1988:327) [vägtrafiksskattelagen (1988:327)], and
– the Road Traffic Tax Act (1988:328) on foreign vehicles [lagen (1988:328) om vägtrafikskatt på utländska fordon].

 

iii. G. Charges according to the Act (1972:435) on Fee on Excess Freight [lagen (1972:435) om överlastavgift].

 

TUNISIA

 

Article 2, paragraph 1.a.i:

 

– personal income tax,
– corporation tax.

 

Article 2, paragraph 1.a.ii:

 

– tax on capital gains of:

 

– transfer of buildings and building lands and social rights within real estate companies,
– transfer and retrocession of shares, partnership shares and fund shares and transfer and retrocession of rights on the related titles.

 

Article 2, paragraph 1.b.ii:

 

– social security contributions payable to general government or to social security institutions established under public law.

 

Article 2, paragraph 1.b.iii.A:

 

– taxes on registration of inheritance or gift.

 

Article 2, paragraph 1.b.iii.B:

 

– tax on immovable property.

 

Article 2, paragraph 1.b.iii.C:

 

– value added tax; consumption tax; registration and stamp duties returning to the State budget other than those referred to in paragraph 1.b.iii.A.

 

Article 2, paragraph 1.b.iii.D:

 

– single tax on insurance; taxes on turnover for the benefit of special treasury funds; road tax; stamp duties; compensation charges; visit tax; administrative formalities tax; telecommunications tax.


Article 2, paragraph 1.b.iv:

 

– taxes on buildings; taxes on building lands; taxes on industrial, commercial or professional buildings; hotel tax; entertainment tax; other taxes and duties for the benefit of local collectivities as provided by the Code of Local Taxation promulgated by Law No.97-11 of 3 February 1997.

 

TURKEY

 

Article 2, paragraph 1.a.i :

 

–   the income tax;
–   the corporation tax;

 

Article 2, paragraph 1.a.ii: --

 

Article 2, paragraph 1.a.iii: --

 

Article 2, paragraph 1.b.i: --

 

Article 2, paragraph 1.b.ii: --

 

Article 2, paragraph 1.b.iii.A: --

 

Article 2, paragraph 1.b.iii.B: --

 

Article 2, paragraph 1.b.iii.C: value-added tax;

 

Article 2, paragraph 1.b.iii.D: --

 

Article 2, paragraph 1.b.iii.E: --

 

Article 2, paragraph 1.b.iii.F: --

 

Article 2, paragraph 1.b.iii.G: --

 

Article 2, paragraph 1.b.iv: --

 

UKRAINE

 

Article 2, paragraph 1.a.i :

 

– tax on profits of enterprises;
– tax on income of naturals.

 

Article 2, paragraph 1.b.ii : compulsory social security contribution.

 

Article 2, paragraph 1.b.iii.B : land fee.

 

Article 2, paragraph 1.b.iii.C : value-added tax.

 

Article 2, paragraph 1.b.iii.D :

 

– excise tax;
– duty on the development of viticulture, gardening and hop-growing.

 

Article 2, paragraph 1.b.iii.E : tax on the ownership of moto vehicles and other self-propelled machines and mechanisms.

 

Article 2, paragraph 1.b.iv :

 

– single tax;
– fixed agricultural tax;
– state customs;
– rental payment;
– duty for the special use of natural resources.

 

UNITED KINGDOM

 

The Convention shall apply to thoses taxes in Article 2, paragraph 1, which fall within:

 

For the United Kingdom of Great Britain and Northern Ireland

 

a) any of paragraphs (i) to (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

 

For Anguilla

 

a) paragraphs (iii)(B), (iii)(C) or (iii)(D) of sub-paragraph (b)

 

For Bermuda

 

no applicable taxes

 

For the British Virgin Islands

 

paragraphs (ii) or (iii)(B) of sub-paragraph (b).

 

For the Cayman Islands

 

a) any of paragraphs (i) to (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

 

For Gibraltar

 

a) paragraph (a)(i).

 

For the Isle of Man

 

paragraph (1)(a)(i): Income Tax.

 

For the Bailiwick of Jersey

 

- paragraph (a)(i): taxes on income or profits,
- paragraph (a)(ii): taxes on capital gains which are imposed separately from the tax on income or profits,
- paragraph (a)(iii): taxes on net wealth.

 

For Montserrat

 

a) paragraphs (i) and (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

 

For the Turks and Caicos Islands

 

. paragraph (iii) of sub-paragraph (b).

 

UNITED STATES OF AMERICA

 

For the United States, this Convention shall apply to taxes imposed under Title 26 of the United States Code (the Internal Revenue Code of 1986), as amended, which correspond to the taxes in the categories referred to in paragraph 1.A and 1.B II and III of Article 2 of the Convention.

 

 

 

 


ANNEX B – Competent authorities

 

ALBANIA

 

Ministry of Finance: General Tax Directory.

 

ARGENTINA

 

Federal Administration of Public Revenue.

 

AUSTRALIA

 

Commissioner of Taxation or an authorised representative of the Commissioner.

 

AZERBAIJAN

 

Ministry of taxes,
State Customs Committee,
Ministry of Labour and Social Protection of Population,
Ministry of Finance.

 

BELGIUM

 

Minister for Finance or an authorised representative.

 

BELIZE

 

Financial Secretary in the Ministry of Finance.

 

CANADA

 

The Minister of National Revenue or the Minister’s authorised representative.

 

COLOMBIA

 

The competent authority for the Republic of Colombia is the Director General of the National Tax and Customs Administration (Director General de la Dirección de Impuestos y Aduanas Nationales – DIAN) or his autorised representative.

 

COSTA RICA

 

The Director of the Tax Administration (Director General de Tributación).

 

CROATIA

 

The Ministry of Finance or its authorised representative.


CZECH REPUBLIC

 

The Minister of Finance or his authorised representative;
The Czech Social Security Administration in relation to compulsory social security contributions and a contribution to the state employment policy;
The Center for International Reimbursements in relation to compulsory public health insurance contributions.

 

DENMARK

 

(except for Greenland)

 

The Minister for Taxation of his authorised representative,

 

Greenland

 

The Local Government or its authorised representative.

 

FINLAND

 

The National Board of Taxes.

 

FRANCE

 

1. For the contributions referred to in Chapter VI of Title III of Book I of the Social Security Code and in Chapter II of Ordinance No. 96-50 of 24 January 1996 on the social debt repayment:

 

– concerning those recovered by social security bodies : as appropriate, the Chairman of the Administrative Council of the Central Agency for Social Security Bodies (Agence centrale des organismes de sécurité sociale – ACOSS) or the Chairman of the Administrative Council of the Agricultural Social Insurance Mutual Benefit Fund (Caisse centrale de mutualité sociale agricole – CCMSA);

 

– concerning those recovered by the Treasury: the Minister responsible for the Budget or his authorised representative;

 

2. For all the other taxes referred to in Annex A : the Minister responsible for the Budget or his authorised representative.

 

GEORGIA

 

The Ministry of Finance or its authorised representative.

 

GHANA

 

The Commissioner-General of the Ghana Revenue Authority or an authorized representative.
Address:
Commissioner-General
Ghana Revenue Authority
GP 2202 Accra, Ghana.

 

GREECE

 

The Minister of Economy and Finance or his authorised representative.

 

For Exchange of Information on Value added taxes : Ministry of Finance, General Secretariat of Taxation and Customs, General Directorate of Tax Audits and Public Revenues, Directorate of Tax Audits, Section B' – CLOEL.

 

INDIA

 

The Minister of Finance or his authorised representatives i.e., the Joint Secretary, Foreign Tax and Tax Research Division-I and the Joint Secretary, Foreign Tax and Tax Research Division-II, Department of Revenue, Ministry of Finance.

 

IRELAND

 

The Revenue Commissioners or their authorised representative.

 

ITALY

 

The Ministry of Economy and Finance – Tax Policy Department.

 

JAPAN

 

The Minister of Finance or his authorised representative.

 

KOREA

 

The Minister of Strategy and Finances or his authorized representative

 

MALTA

 

The Minister responsible for finance or his authorised representative

 

MEXICO

 

– Ministry of Finance;
– Tax Administration Service.

 

MOLDOVA

 

The Ministry of Finance or its authorised representatives.

 

NETHERLANDS

 

– For tax purposes : the Minister of Finance or his authorised representative;

 

– For Social security purposes: the State Secretary for Social Affairs and Employment or his authorised representative.

 

Curaçao

 

The Minister of Finance or his authorised representative.

 

Sint Maarten

 

The Minister of Finance or his authorised representative.

 

Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba)

 

The Minister of Finance or his authorised representative.

 

Aruba

 

The Minister of Finance or his authorised representative.

 

NEW ZEALAND

 

The Commissioner of Inland Revenue or an authorised representative of the Commissioner.

 

NORWAY

 

The Minister of Finance and Customs or his authorised representative.

 

POLAND

 

For the Republic of Poland, the term 'competent authority' means the Minister of Finance or his authorized representative.

 

SLOVAK REPUBLIC

 

The Ministry of Finance or its authorised representative.

 

SLOVENIA

 

The Ministry of Finance of the Republic of Slovenia or its authorised representative

 

SOUTH AFRICA

 

The Commissioner for the South Africa revenue Service or an authorised representative of the Commissioner.

 

SPAIN

 

The Minister of Economy and Finance, or the authorised representative thereof, and within the sphere of their powers, the Minister of Employment and Immigration or the Minister that, in the future, may replace him, regardless of the fact that, in practice, such functions may be carried out by the General Treasury of the Social Security.

 

SWEDEN

 

The Minister of Finance or the National Tax Board.

 

TUNISIA

 

The Minister in charge of Finance or his authorised representatives.

 

TURKEY

 

The Minister of Finance or his authorised representative.

 

UKRAINE

 

The State Tax Administration of Ukraine;
The State Customs Service of Ukraine;
The Pension Fund of Ukraine.

 

UNITED KINGDOM

 

For the United Kingdom of Great Britain and Northern Ireland:
The Commissioners for Her Majesty's Revenue and Customs or their authorised representative

 

For Anguilla:
The Permanent Secretary for Finance or their authorised representative.

 

For Bermuda:
The Minister of Finance or its authorised representative.

 

For the British Virgin Islands:
The International Tax Authority - Ministry of Finance.

 

For the Cayman Islands:
The Tax Information Authority or its authorised representative.

 

For Gibraltar:
The Commissioner of Income Tax of the Government of Gibraltar.

 

For Bailiwick of Jersey:
The Treasury and Resources Minister or his authorised representative.

 

For the Isle of Man:
The Assessor of Income Tax or his or her delegate.

 

For Montserrat:
The Comptroller of Inland Revenue or their authorised representative.

 

For the Turks and Caicos Islands:
The Permanent Secretary for the Ministry of Finance, Investment and Trade or their authorised representative.


UNITED STATES OF AMERICA

 

For the United States, the term "competent authority" means the Secretary of the Treasury or his designee.  


ANNEX C – Definition of the word "national" for the purpose of the Convention

 

AUSTRALIA

 

In relation to Australia, the term “national” means any individual possessing the citizenship of Australia; and any legal person, company, partnership or association deriving its status as such from the laws in force in Australia.

 

AZERBAIJAN

 

– all individuals possessing the nationality of the Republic of Azerbaijan;
– all legal persons (including partnership and joint venture), companies, associations and other organisations deriving their status as such from the legislation of the Republic of Azerbaijan.

 

BELGIUM

 

None.

 

BELIZE

 

In relation to Belize, the term “national” means any individual possessing the citizenship of Belize.

 

GEORGIA

 

– any individual possessing the citizenship of Georgia;
– any legal person or partnership or association deriving its status as such from the laws in force in Georgia.

 

GREECE

 

None provided.

 

IRELAND

 

The term “nationals” in relation to Ireland shall be understood as any individuals possessing the citizenship of Ireland, and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Ireland.

 

KOREA

 

1. Any individual possessing the nationality of the Republic of Korea.
2. Any legal person, partnership or association deriving its status as such from the laws in force in the Republic of Korea.

 

MEXICO

 

(i) any individual of Mexican nationality ; and
(ii) any legal entity, company or association that derives its status as such from the current legislation in Mexico.

 

NETHERLANDS

 

For the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), Aruba, Curaçao and Sint Maarten

 

1. all individuals possessing the Dutch nationality;
2. all legal persons, companies and associations deriving their status as such from the laws in force in the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), Aruba, Curaçao and Sint Maarten.

 

NEW ZEALAND

 

Any individual possessing the nationality or citizenship of New Zealand and any legal person, partnership or association deriving its status as such from the laws in force in New Zealand.

 

SLOVAK REPUBLIC

 

i. any individual possessing the nationality or citizenship of the Slovak Republic;
ii. any legal person, association and other entities deriving its status as such from the laws in force in the Slovak Republic.

 

SOUTH AFRICA

 

Any individual possessing the nationality or citizenship of South Africa and any legal person, partnership, association, or other entity deriving its status as such from the laws in force in South Africa.

 

SPAIN

 

1.    All individuals of Spanish nationality.
2.    All legal persons, partnerships or associations and other institutions set up in accordance with current Spanish legislation.

 

TUNISIA

 

any individuals possessing the Tunisian nationality, and
any legal person, partnership, association and other organisation deriving their status as such from the legislation of Tunisia.

 

TURKEY

 

All individuals possessing Turkish nationality in accordance with the Turkish Nationality Code, and all legal persons, partnership or association deriving their status as such from the laws in force in Turkey.

 

UNITED KINGDOM

 

In relation to the United Kingdom, the term "national" means any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the United Kingdom.

 

In relation to Anguilla, the term "national" means any person regarded as belonging to Anguilla under section 80 of the Anguilla Constitution, as amended by the Anguilla Constitution (Amendment) Order 1990 S.I. 1990/587.

 

In relation to Bermuda, the term "national" means any individual possessing Bermudian Status as defined in accordance with paragraph 102(3) of Schedule 1 to the Bermuda Constitution Order S.I. 1968/182, and any legal person, partnership, company, trust, estate, association or other entity created under the laws in force in Bermuda.

 

In relation to the British Virgin Islands, the term "national" means any person who belongs to the British Virgin Islands within the meaning of section 2(2) of the Virgin Islands Constitution Order 2007 S.I.2007/1678 and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the British Virgin Islands.

 

In relation to the Cayman Islands, the term "national" means any person who possesses Caymanian status under the repealed Immigration Law (2003 Revision) or any earlier law providing for the same or similar rights, and includes any person who acquires the status under Part III of the Immigration Law (2012 Revision).

 

In relation to Gibraltar, the term "national" means a Gibraltarian within the meaning of the Gibraltarian Status Act 1962 and any legal person, partnership or association deriving its status as such from the laws in force in Gibraltar.

 

In relation to the Isle of Man, the term "national" means any individual who has a right of abode in the Isle of Man and possesses British citizenship and any legal person, partnership or association deriving its status as such under the laws of the Isle of Man.

 

In relation to the Bailiwick of Jersey, the term "national" means any citizen of the Bailiwick of Jersey and any legal person, partnership or association deriving its status as such from the laws in force in the Bailiwick of Jersey.

 

In relation to Montserrat, the term "national" means a person defined as Montserratian under section 107(2) of the Montserrat Constitution Order 2010 S.I. 2010/2474.

 

In relation to the Turks and Caicos Islands, the term "national" means a person defined as a Turks and Caicos Islander under section 132 of the Turks and Caicos Islands Constitution Order 2011 S.I. 2011/1861.

 

 

 

 

 

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