Verdrag inzake wederzijdse administratieve bijstand in belastingzaken

Partij

Trinidad en Tobago gewijzigd

• Ondertekening: 07-11-2024
• Voorbehoud / verklaring: Ja
• Bezwaren: Nee

• toegevoegd voorbehoud
  07-11-2024
  Annex B – Competent authority The Minister of Finance or his authorised representative.

Partij

Algerije toegevoegd

• Ondertekening: 10-10-2024
• Voorbehoud / verklaring: Nee
• Bezwaren: Nee

Partij

Indonesië gewijzigd

• toegevoegd voorbehoud
  30-07-2024
  Pursuant to Article 30, paragraph 4, of the Convention on Mutual Administrative Assistance in Tax Matters, the Government of the Republic of Indonesia partly withdraws its reservation as follows: In accordance to Article 30, paragraph 1.b, of the Convention, the Republic of Indonesia reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes, pursuant to Articles 11 through 16 of the Convention, for the taxes listed in sub-paragraphs b.i, b.ii, b.iii, A, D, E, F, G, and b.iv of Article 2, paragraph 1, of the Convention. The partial withdrawal of the reservation took effect as from 30 July 2024.

Partij

Papoea-Nieuw-Guinea gewijzigd

• Ratificatie: 31-08-2023 (R)
• In werking: 01-12-2023

• toegevoegd voorbehoud
  31-08-2023
  In accordance with Article 30, paragraph 1.a, of the Convention, Papua New Guinea reserves the right not to provide any form of assistance in relation to the taxes of other Parties in any of the following categories mentioned in Article 2, paragraph 1.b, of the Convention: i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political 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; iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party. In accordance with Article 30, paragraph 1.c, of the Convention, Papua New Guinea reserves the right 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, at the date of withdrawal of such a reservation in relation to taxes in the category in question. In accordance with Article 30, paragraph 1.e, of the Convention, Papua New Guinea reserves the right not to permit the service of documents through the post as provided for in Article 17, paragraph 3. In accordance with Article 30, paragraph 1.f, of the Convention, Papua New Guinea reserves the right 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 Papua New Guinea, 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 Papua New Guinea. The Independent State of Papua New Guinea ratifies the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, with the following notifications: ANNEX A – Taxes to which the Convention would apply Article 2, paragraph 1.a.i: . personal income tax; . corporate income tax; . dividend withholding tax; . interest withholding tax; . foreign contractors withholding tax; . royalty withholding tax; . management fee withholding tax; . non-resident insurer tax; . overseas shipowner or charterer tax. Article 2, paragraph 1.a.ii: Capital gains tax. Article 2, paragraph 1.b.iii.G: Stamp tax duty. ANNEX B – Competent Authorities The Commissioner General of Internal Revenue or his authorized representative.

Thailand gewijzigd

• toegevoegd voorbehoud
  14-09-2023
  Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information. Considering that Thailand has committed to automatically exchange information in/as of 2022 and that, in order to be able to automatically exchange information under Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (hereafter the “amended Convention”) in accordance with the timeline to which it has committed, Thailand has signed a Declaration on joining the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (hereafter the “CRS MCAA”) on 28 March 2022; […] (For the further content of the declaration, please refer to the declaration of Germany, mutatis mutandis.)

Vietnam gewijzigd

• Ratificatie: 31-08-2023 (R)
• In werking: 01-12-2023

• toegevoegd voorbehoud
  31-08-2023
  In accordance with Article 30, paragraph 1.a, of the Convention, Viet Nam reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in the categories listed in Article 2, paragraph 1, sub-paragraphs b.i, b.ii, b.iii.A, B, D, E, F and G and b.iv of the Convention. In accordance with Article 30, paragraph 1.b, of the Convention, Viet Nam reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes. In accordance with Article 30, paragraph 1.c, of the Convention, Viet Nam reserves the right 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 Viet Nam, or reserved according to Article 30, paragraphs 1.a and 1.b, of the Convention at the date of withdrawal of such a reservation by Viet Nam. In accordance with Article 30, paragraph 1.d, of the Convention, Viet Nam reserves the right not to provide assistance in the service of documents for all taxes included in the categories listed in Article 2, paragraph 1, sub-paragraphs b.i, b.ii, b.iii.A, B, D, E, F and G and b.iv of the Convention. In accordance with Article 30, paragraph 1.f, of the Convention, Viet Nam reserves the right 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 Viet Nam, 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 Viet Nam. In accordance with Article 9, paragraph 3, of the Convention, Viet Nam does not accept requests aiming to allow representatives of the competent authority of the applicant State to be present at tax examinations in Viet Nam. Viet Nam approves the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, with the following notifications: ANNEX A – Taxes to which the Convention would apply Article 2, paragraph 1.a.i: . the personal income tax; . the business income tax. Article 2, paragraph 1.b.iii.C: the value-added tax. ANNEX B – Competent Authorities In relation to Viet Nam, the term “competent authority” means the Minister of Finance or his authorized representative.

Partij

Papoea-Nieuw-Guinea gewijzigd

• Voorbehoud / verklaring: Ja

• toegevoegd voorbehoud
  20-07-2023
  Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports. Considering that the Independent State of Papua New Guinea intends to start automatically exchanging Country by Country Reports as of 2025 and that, in order to be able to automatically exchange such information under Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (hereafter the “amended Convention”), the Independent State of Papua New Guinea has signed a Declaration on joining the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports (hereafter the “CbC MCAA”) on 14 March 2023; [...] (For the further content of the declaration, please refer to the declaration of Germany, mutatis mutandis.)

Partij

Dominicaanse Republiek gewijzigd

• toegevoegd voorbehoud
  17-08-2023
  Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports. Considering that Dominican Republic intends to start automatically exchanging Country by Country Reports as of 2018 and that, in order to be able to automatically exchange such information under Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (hereafter the “amended Convention”), Dominican Republic has signed a Declaration on joining the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports (hereafter the “CbC MCAA”) on July 6th 2023; Considering that, pursuant to its Article 28(6), the amended Convention 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 amended Convention 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 amended Convention entered into force in respect of a Party; Considering that Article 28(6) of the amended Convention provides that any two or more Parties may mutually agree that the amended Convention shall have effect for administrative assistance related to earlier taxable periods or charges to tax; Mindful that information may only be sent by a jurisdiction under the amended Convention with respect to taxable periods or charges to tax of the receiving jurisdiction for which the amended Convention is in effect and that, as a consequence, sending jurisdictions for which the Convention has newly entered into force in a given year are only in a position to provide administrative assistance to receiving jurisdictions for taxable periods beginning or charges to tax arising on or after 1 January of the following year; Acknowledging that an existing Party to the amended Convention would be able to receive information under Article 6 of the amended Convention and the CbC MCAA from a new Party with respect to earlier taxable periods or charges to tax than the date foreseen in the amended Convention if both Parties declare to agree that another date of effect is applicable; Further acknowledging that, therefore, a new Party to the amended Convention would be able to send information under Article 6 of the amended Convention and the CbC MCAA to an existing Party with respect to earlier taxable periods or charges to tax than the date foreseen in the amended Convention, if both Parties declare to agree that another date of effect is applicable; Confirming that the capacity of a jurisdiction to send CbC Reports under Article 6 of the amended Convention and the CbC MCAA shall be governed by the terms of the CbC MCAA, including the relevant reporting periods of the sending jurisdiction contained therein, irrespective of the taxable periods or charges to tax of the receiving jurisdiction to which such information relates; Dominican Republic declares that the amended Convention shall have effect in accordance with the terms of the CbC MCAA for administrative assistance under the CbC MCAA between Dominican Republic and the other Parties to the amended Convention that have made similar declarations, irrespective of the taxable periods or charges to tax to which such information relates in the receiving jurisdiction.

Partij

Verenigd Koninkrijk gewijzigd

• toegevoegd voorbehoud
  Datum onbekend
  Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports. Considering that MONTSERRAT intends to start automatically exchanging Country by Country Reports as of 2018 and that, in order to be able to automatically exchange such information under Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (hereafter the “amended Convention”), MONTSERRAT has signed a Declaration on joining the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports (hereafter the “CbC MCAA”) on 31 MARCH 2023; […] (For the further content of the declaration, please refer to the declaration of Germany, mutatis mutandis.) […] This declaration has limited territorial application and is made only in respect of Montserrat. For the avoidance of doubt, the constitutional relationship between the United Kingdom and its Crown Dependencies and Overseas Territories is respected.

Partij

Thailand gewijzigd

• toegevoegd voorbehoud
  14-06-2023
  Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports. Considering that Thailand intends to start automatically exchanging Country by Country Reports as of 2023 and that, in order to be able to automatically exchange such information under Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (hereafter the “amended Convention”), Thailand has signed a Declaration on joining the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports (hereafter the “CbC MCAA”) on 9 December 2022; [...] [For the further content of this declaration, please refer to the declaration of Germany, mutatis mutandis.]

Partij

Vietnam gewijzigd

• Ondertekening: 22-03-2023
• Voorbehoud / verklaring: Ja
• Bezwaren: Nee

• toegevoegd voorbehoud
  22-03-2023
  In accordance with Article 30, paragraph 1.a, of the Convention, Viet Nam reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in the categories listed in Article 2, paragraph 1, sub-paragraphs b.i, b.ii, b.iii.A, B, D, E, F and G and b.iv of the Convention. In accordance with Article 30, paragraph 1.b, of the Convention, Viet Nam reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes. In accordance with Article 30, paragraph 1.c, of the Convention, Viet Nam reserves the right 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 Viet Nam, or reserved according to Article 30, paragraphs 1.a and 1.b, of the Convention at the date of withdrawal of such a reservation by Viet Nam. In accordance with Article 30, paragraph 1.d, of the Convention, Viet Nam reserves the right not to provide assistance in the service of documents for all taxes included in the categories listed in Article 2, paragraph 1, sub-paragraphs b.i, b.ii, b.iii.A, B, D, E, F and G and b.iv of the Convention. In accordance with Article 30, paragraph 1.f, of the Convention, Viet Nam reserves the right 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 Viet Nam, 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 Viet Nam. In accordance with Article 9, paragraph 3, of the Convention, Viet Nam does not accept requests aiming to allow representatives of the competent authority of the applicant State to be present at tax examinations in Viet Nam. Viet Nam signs the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, with the following notifications: ANNEX A – Taxes to which the Convention would apply Article 2, paragraph 1.a.i: . the personal income tax; . the business income tax. Article 2, paragraph 1.b.iii.C: the value-added tax. ANNEX B – Competent Authorities In relation to Viet Nam, the term “competent authority” means the Minister of Finance or his authorized representative.

Partij

Benin gewijzigd

• Ratificatie: 24-01-2023 (R)
• In werking: 01-05-2023
• Voorbehoud / verklaring: Ja

• toegevoegd voorbehoud
  24-01-2023
  In accordance with Article 30, paragraph 1.a, of the Convention, the Republic of Benin reserves the right not to provide any form of assistance in relation to the taxes of other Parties in the following categories of Article 2, paragraph 1.b, of the Convention: i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political 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; 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, F. taxes on the use or ownership of movable property other than motor vehicles; and iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party. In accordance with Article 30, paragraph 1.f, of the Convention, the Republic of Benin reserves the right 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 the Republic of Benin, 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 Republic of Benin. The Republic of Benin ratifies the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, with the following notifications: ANNEX A – Taxes to which the Convention would apply Article 2, paragraph 1.a.i: - Corporation tax (IS); - Business Income Tax (IBA); - Tax on income from movable capital (IRCM); - Property income tax (IRF); - Tax on real estate capital gains (TPVI); - Tax on wages and salaries (ITS). Article 2, paragraph 1.a.ii: NONE Article 2, paragraph 1.b.iii.C: Value Added Tax. Article 2, paragraph 1.b.iii.D: - Tax on financial and insurance activities (TAFA); - Excise Taxes: - Tax on specific products; - Single specific tax on petroleum products; - Tax on passenger vehicles. Article 2, paragraph 1.b.iii.E: Tax on motor vehicles. ANNEX B – Competent Authorities The Minister for Economy and Finance or the Director General for Taxes.