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Belgium : |
Declaration contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr.
ANNEX A - Taxes to which the Convention would apply
I. Article 2, § 1.a.i:
Personal tax,
Corporation tax,
Tax on legal persons,
Tax on non-residents,
Special levy on personal tax,
Withholding tax on income from movable assets (tax on capital incomes), income tax deducted at source
Special surcharge on tax on non-residents
II. Article 2, § 1.b.i:
Special surcharge on personal tax,
Withholding tax on income from immovable assets (property tax) and surcharge.
III. Article 2, § 1.b.iii:
Under category A:
Registration duties on gifts inter vivos.
Under category C:
Value added tax,
Registration tax.
Under category D:
Excise duties,
Special excise duties,
Annual tax on insurance policies,
Annual tax on profit sharing.
IV. Article 2, § 1.b.iv:
Under category A:
Death duties and duties on transfers following death.
The preceding statement concerns Article(s): 2
Declaration contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr.
ANNEX B - Competent authorities
Minister for Finance or an authorised representative.
The preceding statement concerns Article(s): 3
Declaration contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr.
ANNEX C - Definition of the word "national" for the purpose of the Convention
None.
The preceding statement concerns Article(s): 3
Reservation contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr.
To Article 30, § 1.a, of the Convention
Belgium reserves the right not to provide any forms 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:
ii. : Compulsory social security contributions payable to general government or to social security institutions established under public law;
iii. B : Taxes on immovable property;
iii. E : Taxes on the use or ownership of motor-vehicles;
iii. F : Taxes on the use or ownership of movable property other than motor-vehicles;
iii. G : Any other taxes;
iv. B : Taxes on immovable property;
iv. C : General consumption taxes, such as value-added or sales taxes;
iv. D : Specific taxes on goods and services such as excise duties;
iv. E : Taxes on the use or ownership of motor-vehicles;
iv. F : Taxes on the use or ownership of movable property other than motor-vehicles;
iv. G : Any other taxes.
The preceding statement concerns Article(s): 30
Reservation contained in a letter from the Permanent Representative, dated 7 February 1992, handed over at the time of signature on 7 February 1992 - Or. Fr.
To Article 30, § 1.c, of the Convention
Belgium 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 Belgium;
- which was the subject of a reservation by Belgium based on Article 30, § 1.a of the Convention and was already in existence at the date of withdrawal by Belgium of such a reservation.
The preceding statement concerns Article(s): 30
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Denmark : |
Declaration contained in the instrument of approval, deposited on 16 July 1992 - Or.Engl.
As regards Denmark, the Convention shall apply to the territory of the Kingdom of Denmark including the territorial sea of Denmark as well as any other maritime area to the extent that that area, in accordance with international law, has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights for the purpose of exploring and exploituing the natureal resources of the seabed or its sub-soil and the superjacent waters and with regard to other activities for the exonomic exploration and exploitation of the area; for the purpose of this Convention the term also includes the autonomous region within the Kingdom of Denmark of Greenland. The Convention does not apply to the Faroe Islands.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 29
Declaration contained in the instrument of approval, deposited on 16 July 1992 - Or.Engl.
ANNEX A
DENMARK (except for Greenland)
Article 2, paragraph 1.a:
i.
income-tax to the State (indkomstskat til staten),
special income-tax (særlig indkomstskat),
tax on dividends (udbytteskat),
tax on interest (renteskat),
tax on royalties (royaltyskat),
taxes imposed under the Hydrocarbon Tax Act (skatter i henhold til kulbrinteskatteloven),
ii. --
iii.
the capital tax to the State (formueskatten til staten),
Article 2, paragraph 1.b:
i.
municipal income-tax (kommunal indkomstskat),
income-tax to the county municipalities (amtskommunal indkomstskat),
church tax (kirkeskat),
ii. --
iii.A
inheritance and gift tax (afgift af arv og gave),
iii.B --
iii.C
value added tax (merværdiafgift),
iii.D
taxes and excise according to the laws on:
- excise duty on spirits (afgift af spiritus m.m.)
- excise duty on wine and fruit-wine (afgift af vin og frugtvin m.m.)
- excise duty on beer (afgift af øl),
- excise duty on mineral waters, etc. (afgift af mineralvand m.v.),
- excise duty on chocolate and sweets (afgift af chokolade- og sukkervarer m.m.),
- excise duty on ice-cream (afgift af konsumis),
- excise duty on tobacco (tobaksafgifter),
- excise duty on petrol (afgift af benzin),
- excise duty on electricity (afgift af elektricitet),
- excise duty on certain petroleum products (afgift af visse olieprodukter),
- excise duty on gas (afgift af gas),
- excise duty on coal, lignite and coke etc. (afgift af stenkul, brunkul og koks m.v.),
- tax on certain retail packaging (afgift af visse detailsalgspakninger),
- tax on certain air travels (afgift af visse flyrejser),
- certain consumption taxes (forskellige forbrugsafgifter),
- measures to limit the consumption (forbrugsbegrænsende foranstaltninger),
iii.E
taxes according to laws on:
- weight tax on motor vehicles (vægtafgift af motorkøretøjer m.v.),
- registration tax on motor vehicles (registreringsafgift af motorkøretøjer m.v.),
- tax on third-party insurance for motor vehicles, etc. (afgift af ansvarsforsikring af motorkøretøj m.v.),
iii.F
taxes according to the law on tax on pleasure-craft insurance (lov om afgift af lystfartøjsforsikringer),
iii.G
taxes and excise according to the laws on
- tax on casinos (afgift af spillekasinoer),
- tax on totalizator betting (afgift af totalisatorspil),
- tax on football-pool and lotto betting (afgift af tipning og lotto),
- share transfer duty (afgift ved overdragelse af aktier m.v.),
- duty on labour costs (afgift af lønsum),
iv.
municipal land tax (kommunal grundskyld),
financial levy on commercial premises (dækningsafgift af forretningsejendomme),
land tax to the county municipalities (amtskommunal grundskyld).
GREENLAND
Article 2, paragraph 1.a.i:
tax to the Local Government (landsskat),
special tax to the Local Government (særlig landsskat),
tax on dividends (udbytteskat),
Article 2, paragraph 1.b.i:
municipal tax (kommuneskat),
municipal equalisation tax (fælleskommunal skat),
Article 2, paragraph 1.b.ii:
employer's contributions for vocational training (arbejdsgivernes erhvervsuddannelsesbidrag)
Article 2, paragraph 1.b.iii.A:
inheritance and gift tax (afgift af arv og gave)
Article 2, paragraph 1.b.iii.D:
tax on gambling machines (afgift på automatspil),
duty on domestic passenger air travels in Greeland (afgift på passagerflyvning internt i Grønland),
duty 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).
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 2
Declaration contained in the instrument of approval, deposited on 16 July 1992 - Or.Engl.
ANNEX B
DENMARK (except for Greenland)
The Minister for Taxation of his authorised representative,
GREENLAND
The Local Government or its authorised representative.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 3
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Finland : |
Declaration contained in the instrument of acceptance, deposited on 15 December 1994 - Or.Engl/Or.Fr
ANNEX A - Taxes to which the convention would apply
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),
(ii)
-
(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),
(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),
(iii) A
the inheritance tax and the gift tax (perintövero ja lahjavero; arvsskatten och gåvoskatten),
(iii) B
-
(iii) C
the value added tax (arvonlisävero; mervärdesskatten),
(iii) D
the excise duty on tobacco (tupakkavero; tobaksaccisen),
the excise duty on sweets and soft drinks (makeis- ja virvoitusjuomavero; sötsaks- och läskedrycksaccisen),
the excise duty on liquid fuels (nestemäisten polttoaineiden valmistevero; accisen på flytande bränslen),
the excise duty on certain energy sources (eräiden energialähteiden valmistevero; accisen på vissa energikällor),
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)
(iii) E
the tax on specific motor vehicles (moottoriajoneuvovero; motorfordonsskatten),
(iii) F
-
(iii) G
the stamp duty (leimavero; stämpelskatten),
the oil damage duty (öljysuojamaksu, oljeskyddsavgiften),
(iv)
the municipal tax on real property (kiinteistövero; fastighetsskatten)
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 2
Declaration contained in the instrument of acceptance, deposited on 15 December 1994 - Or.Engl/Or.Fr
ANNEX B - Competent authorities
Article 3, paragraph 2 (d):
The Ministry of Finance, its authorised representative or the authority which, by the Ministry of Finance, is designated as competent authority.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 3
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Iceland : |
Declaration contained in a letter from the Permanent Representative of Iceland, dated 22 July 1996, handed to the Secretary General at the time of deposit of the instrument of ratification, on 22 July 1996 -Or. Engl.
The Government of Iceland declares, pursuant to Article 29, paragraph 1, of the Convention, that with respect to Iceland the Convention shall apply to the territory of the Republic of Iceland, including any area adjacent to the territorial sea of Iceland within which, under Icelandic law and in accordance with international law, Iceland has sovereign rights for the purpose of exploring and exploiting the natural resources of the sea-bed and sub-soil thereof.
Period covered: 01/11/96 -
The preceding statement concerns Article(s): 29
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Netherlands : |
Reservation contained in the instrument of acceptance, deposited on 15 October 1996 - Or. Engl.
In conformity with the provisions of Article 29, paragraph 1, of the Convention, the Kingdom of the Netherlands accepts the said Convention for the Kingdom in Europe, the Netherlands Antilles and Aruba, subject to the following reservations.
The Kingdom of the Netherlands (for the Netherlands) declares in accordance with Article 30, paragraph 1, (a), (b), (c) and (d) of the Convention that it reserves the right:
- not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1, (b), (i), (iii), letters B, C, D, E, F and G, and (iv);
- not to provide assistance in respect of any tax claim which is in existence on the date of entry into force of the Convention for the Kingdom of the Netherlands (for the Netherlands);
- not to provide assistance in the service of documents for all taxes.
The Kingdom of the Netherlands (for the Netherlands Antilles and Aruba) declares in accordance with Article 30, paragraph 1 (a), (b), (c), (d) and (e) of the Convention that it reserves the right:
- not to provide assistance in relation to the taxes of other Parties listed in Article 2, paragraph 1, (b);
- not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes;
- not to provide assistance in respect of any tax claim which is in existence on the date of entry into force of the Convention for the Kingdom of the Netherlands (for the Netherlands Antilles and Aruba);
- not to provide assistance in the service of documents for all taxes;
- not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 29, 30
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
The Kingdom of the Netherlands (for the Netherlands) declares, in accordance with Article 4, paragraph 3, that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 4
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
The Kingdom of the Netherlands (for the Netherlands) declares, in accordance with Article 9, paragraph 3, that it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention, insofar as these requests concern social security contributions.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 9
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
The Kingdom of the Netherlands (for the Netherlands Antilles and Aruba) declares, in accordance with Article 4, paragraph 3, that authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 4
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
The Kingdom of the Netherlands (for the Netherlands Antilles and Aruba) declares, in accordance with Article 9, paragraph 3, that it will not accept, as a general rule, the requests as referred to in Article 9, paragraph 1, of the Convention.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 9
Declaration contained in a Note Verbale from the Permanent Representation of the Netherlands, dated 2 December 1996, registered at the Secretariat General on 5 December 1996 - Or. Engl.
Article 30, paragraph 2, of the Convention prohibits other reservations than those explicitly allowed under paragraph 1 of Article 30. In the present context, this means that all reservations further limiting the application of provisions of the Convention are prohibited. The declaration made in respect to the Netherlands Antilles and Aruba, however, is of a different nature as it refers to territorial application and does not, in the view of the Netherlands Government, constitute a reservation prohibited under Article 30 of the Convention. The Netherlands Antilles and Aruba will observe the Convention in relation to those Parties to the Convention with which a convention for the avoidance of double taxation has been concluded.
The Kingdom of the Netherlands will apply the Convention to the Netherlands Antilles and Aruba only in respect of Parties to this Convention with which the Kingdom of the Netherlands has concluded a convention for the avoidance of double taxation which is applicable to the Netherlands Antilles and/or Aruba and which contains a provision concerning exchange of information.
Period covered: 01/12/97 -
The preceding statement concerns Article(s): 30
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX A
Taxes to which the Convention applies for the Netherlands:
Article 2, paragraph 1 (a)
- Income Tax (Inkomstenbelasting)
- Salaries Tax (Loonbelasting)
- Corporation Tax (Vennootschapsbelasting)
- Dividend Tax (Dividendbelasting)
- Wealth Tax (Vermogensbelasting)
Article 2, paragraph 1 (b)
- Social Security Contributions (Premies sociale verzekering)
Article 2, paragraph 1 (c)
- Inheritance, Transfer or Gift Tax (Rechten van successie, overgang of schenking)
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 2
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX A
Taxes to which the Convention applies for the Netherlands Antilles:
Article 2, paragraph 1 (a)
- Income Tax (Inkomstenbelasting)
- Salaries Tax (Loonbelasting)
- Corporation Tax (Winstbelasting)
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 2
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX B
Taxes to which the Convention applies for Aruba :
Article 2, paragraph 1 (a)
- Income Tax (Inkomstenbelasting)
- Salaries Tax (Loonbelasting)
- Corporation Tax (Winstbelasting)
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 2
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX B
Competent Authorities for the 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.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 3
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX B
Competent Authorities for the Netherlands Antilles:
- the Minister of Finance or his authorised representative.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 3
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX B
Competent Authorities for Aruba:
- the Minister of Finance or his authorised representative.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 3
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX C - Definition of the term "national" for the purpose of the Convention:
The term "national" means for the Netherlands:
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 Netherlands.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 3
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX C - Definition of the term "national" for the purpose of the Convention:
The term "national" means for the Netherlands Antilles:
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 Netherlands Antilles.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 3
Declaration contained in a Note handed over by the Permanent Representative of the Netherlands at the time of deposit of the instrument of acceptance, on 15 October 1996 - Or. Engl.
ANNEX C - Definition of the term "national" for the purpose of the Convention:
The term "national" means for Aruba:
1. all individuals possessing the Dutch nationality and having a legally valid title of residence for Aruba;
2. all legal persons, companies and associations deriving their status as such from the laws in force in Aruba.
Period covered: 01/02/97 -
The preceding statement concerns Article(s): 3
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Norway : |
Declaration contained in the instrument of ratification deposited on 13 June 1989 - Or. Engl.
As regards Norway the Convention on Mutual Administrative Assistance in Tax Matters shall apply to the territory of the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway, where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the Convention does not apply to Svalbard, Jan Mayen or the Norwegian dependencies ("biland").
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 29
Declaration contained in the instrument of ratification deposited on 13 June 1989 - Or. Engl.
ANNEX A
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)
B. -
C. value added tax (merverdiavgift)
investment tax (investeringsavgift)
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)
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)
F. tax on the registration of caravans (avgift på førstegangs registrering av campingtilhengere)
annual tax on caravans (årsavgift på campingtilhengere)
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)
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 2
Declaration contained in the instrument of ratification deposited on 13 June 1989 - Or. Engl.
ANNEX B
The Minister of Finance and Customs or his authorised representative.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 3
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Poland : |
Reservation contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.
Pursuant to sub-paragraph (a) of paragraph 1 of Article 30 of the Convention, the Republic of Poland will not provide any form of assistance in relation to the taxes of other Parties listed in sub-paragraphs (b)(i) or (b)(iv) of paragraph 1 of Article 2 (taxes imposed by or on behalf of political subdivisions or local authorities).
Period covered: 01/10/97 -
The preceding statement concerns Article(s): 30
Reservation contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.
Pursuant to sub-paragraph (b) of paragraph 1 of Article 30 of the Convention, the Republic of Poland will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Period covered: 01/10/97 -
The preceding statement concerns Article(s): 30
Reservation contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.
Pursuant to sub-paragraph (d) of paragraph 1 of Article 30 of the Convention, the Republic of Poland will not provide assistance in the service of documents for all taxes.
Period covered: 01/10/97 -
The preceding statement concerns Article(s): 30
Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.
In accordance with paragraph 3 of Article 4 of the Convention, the competent authority of the Republic of Poland may inform the persons concerned before transmitting information concerning them to another Party, in conformity with Articles 5 to 7 of the Convention.
Period covered: 01/10/97 -
The preceding statement concerns Article(s): 4
Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.
The following text should be included under Annex A in accordance with paragraph 2 of Article 2 of the Convention:
"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".
Period covered: 01/10/97 -
The preceding statement concerns Article(s): 2
Declaration contained in the instrument of ratification, deposited on 25 June 1997 - Or. Engl.
The following text should be included under Annex B in accordance with sub-paragraph (d) of paragraph 1 of Article 3 of the Convention:
"For the Republic of Poland, the term "competent authority" means the Minister of Finance or his authorized representative".
Period covered: 01/10/97 -
The preceding statement concerns Article(s): 3
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Sweden : |
Declaration contained in the instrument of ratification deposited on 4 July 1990 - Or. Engl.
ANNEX A - Taxes to which the Convention would apply
(Paragraph 2 of Article 2 of the Convention)
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).
B. The State tax on real estate (den statliga fastighetsskatten).
C. Taxes according to the Act (1968:430) on Value Added Tax [lagen (1968:430) om mervärdeskatt].
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].
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].
G. Charges according to the Act (1972:435) on Fee on Excess Freight [lagen (1972:435) om överlastavgift].
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 2
Declaration contained in the instrument of ratification deposited on 4 July 1990 - Or. Engl.
ANNEX B - Competent authorities
(paragraph 1.d of Article 3 of the Convention)
The Minister of Finance or the National Tax Board.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 3
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United States : |
Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.
The United States will not provide any form of assistance in relation to the taxes of other parties described in subparagraphs b.i or b.iv of paragraph 1 of Article 2 of the Convention (taxes imposed by or on behalf of possessions, political subdivisions, or local authorities)(as permitted by paragraph 1.a of Article 30 of the Convention).
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 30
Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.
The United States will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for any tax, pursuant to Articles 11 through 16 of the Convention (as permitted by paragraph 1.b of Article 30 of the Convention).
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 30
Reservation contained in the instrument of ratification deposited on 13 February 1991 - Or. Eng.
The United States will not provide assistance in the service of documents for any tax, pursuant to Article 17 of the Convention (as permitted by paragraph 1.d of Article 30 of the Convention); this reservation does not apply to the service of documents by mail, pursuant to paragraph 3 of Article 17 of the Convention.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 17
Declaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng.
Pursuant to Article 29, paragraph 1, this Convention shall apply to the United States of America, including Puerto Rico, the U.S. Virgin Islands, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and any other territory or possession.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 29
Declaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng.
Pursuant to Article 4, paragraph 3, of the Convention, the United States may inform the persons concerned before transmitting information to another party, in conformity with Article 5 or Article 7 of the Convention.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 4
eclaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng.
ANNEX A (Article 2, paragraph 2, of the Convention)
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.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 2
Declaration contained in a Note Verbale, dated 3 December 1991, registered at the Secretary General of OECD on 5 december 1991 - Or. Eng.
ANNEX B (Article 3, paragraph 1.D, of the Convention)
For the United States, the term "competent authority" means the Secretary of the Treasury or his designee.
Period covered: 01/04/95 -
The preceding statement concerns Article(s): 3
Source: Treaty Office on http://conventions.coe.int