Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters

Azerbaijan

29-05-2015

Pursuant to Article 4, paragraph 3, of the Convention, according to the national legislation of the Republic of Azerbaijan, its competent authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
The Republic of Azerbaijan will apply the provisions of the Convention and the Protocol only in respect of the States Parties with which the Republic of Azerbaijan has diplomatic relations.

Netherlands, the Kingdom of the

29-05-2013

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Mutual Administrative Assistance in Tax Matters (ETS No. 127), made at the time of ratification of the Convention, are withdrawn, with the provision that: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

Spain

28-09-2012

In the event that this Protocol were to be extended to Gibraltar, Spain wishes to make the following declaration:
1. Gibraltar is a non-autonomous territory for the international relations of which the United Kingdom is responsible and which is subject to a decolonisation process in accordance with the relevant decisions and resolutions of the General Assembly of the United Nations.
2. The authorities of Gibraltar are of a local nature and exercise exclusively internal competences which have their origin and their foundation in a distribution and attribution of competences performed by the United Kingdom, in accordance with the provisions of its internal legislation, in its capacity as sovereign State on which the mentioned non-autonomous territory depends.
3. As a result, should the Gibraltarian authorities participate in the application of this treaty it will be understood as effected exclusively within the scope of the internal competences of Gibraltar, and it cannot be considered to produce any change whatsoever in relation with what was established in the two preceding paragraphs.
4. The procedure set out in the Arrangements relating to Gibraltar authorities in the context of certain international agreements (2007), adopted by Spain and the United Kingdom on 19 December 2007, applies to this Protocol.

10-12-2013

The Kingdom of Spain, following the notification, made by the OECD on 26 November 2013, of the decision by the United Kingdom of Great Britain and Northern Ireland to extend the application to Gibraltar of the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol, wishes to remind the declaration made at the time of the deposit of the instrument of ratification of the Convention:
"1. Gibraltar is a non-autonomous territory for the international relations of which the United Kingdom is responsible and which is subject to a decolonisation process in accordance with the relevant decisions and resolutions of the General Assembly of the United Nations.
2. The authorities of Gibraltar are of a local nature and exercise exclusively internal competences which have their origin and their foundation in the distribution and attribution of competences performed by the United Kingdom, in compliance with its internal legislation, in its capacity as sovereign State on which the mentioned non-autonomous territory depends.
3. As a result, should the Gibraltarian authorities participate in the application of this Convention it will be understood as effected exclusively within the scope of the internal competences of Gibraltar, and it cannot be considered to produce any change whatsoever in relation with what was established in the two preceding paragraphs."
Therefore, the following measures shall be followed:
a) All communications between the Organisation and its organs and Gibraltar shall be done through the British authorities, solely responsible for the international relations, of all kinds, for Gibraltar; also, all communications between States Parties to the Convention and Gibraltar shall be made through the British authorities, solely responsible for the international relations, of all kinds, for Gibraltar.
b) The presence of Gibraltar in any organ of the OECD within the framework of the Convention shall be done under the following heading: "Gibraltar Overseas Territory of the United Kingdom".
The application of the Convention to Gibraltar should not be interpreted as an acknowledgment of any right or any situation regarding areas not covered by Article X of the Treaty of Utrecht of 13 July 1713, concluded between the Crowns of Spain and of the United Kingdom.