Sayfa 319Text amended by the provisions of the Protocol amending the Convention on Mutual…
Preamble…
The member States of the Council of Europe and the member countries of the Organisation…
Considering that the development of international movement of persons, capital, goods…
Welcoming the various efforts made in recent years to combat tax avoidance and tax…
Considering that a co-ordinated effort between States is necessary in order to foster…
Recognising that international co-operation can play an important part in facilitating…
Considering that fundamental principles entitling every person to have his rights…
Convinced therefore that States should carry out measures or supply information,…
Considering that a new co-operative environment has emerged and that it is desirable…
Desiring to conclude a convention on mutual administrative assistance in tax mat…
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…
2 Such administrative assistance shall comprise:…
a exchange of information, including simultaneous tax examinations and participation…
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…
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…
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…
ii compulsory social security contributions payable to general government or to social…
iii taxes in other categories, except customs duties, imposed on behalf of a Party,…
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,Sayfa 322…
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…
2 The existing taxes to which the Convention shall apply are listed in Annex A in…
3 The Parties shall notify the Secretary General of the Council of Europe or the…
4 The Convention shall also apply, as from their adoption, to any identical or substantially…
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…
b the term “tax” means any tax or social security contribution to which the Convention…
c the term “tax claim” means any amount of tax, as well as interest thereon, related…
d the term “competent authority” means the persons and authorities listed in Annex…
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, assodations and other entities deriving their…
For each Party that has made a declaration for that purpose, the terms used above…
2 As regards the application of the Convention by a Party, any term not defined therein…
3 The Parties shall notify one of the Depositaries of any change to be made to Annexes…
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,…
2 Deleted.…
3 Any Party may, by a declaration addressed to one of the Depositaries, indicate…
Article 5…
Exchange of information on request…
1 At the request of the applicant State, the requested State shall provide the applicant…
2 If the information available in the tax files of the requested State is not sufficient…
Article 6…
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