2010 წლის 12 ოქტომბერს ხელმოწერილი „საგადასახადო საკითხებში ადმინისტრაციული ურთიერთდახმარების შესახებ" ევროპის საბჭოს 1988 წლის 25 იანვრის კონვენცია.
📦 საკანონმდებლო პაკეტი
2010 წლის 12 ოქტომბერს ხელმოწერილი „საგადასახადო საკითხებში ადმინისტრაციული ურთიერთდახმარების შესახებ" ევროპის საბჭოს 1988 წლის 25 იანვრის კონვენცია.
- 2010 წლის 12 ოქტომბერს ხელმოწერილი „საგადასახადო საკითხებში ადმინისტრაციული ურთიერთდახმარების შესახებ" ევროპის საბჭოს 1988 წლის 25 იანვრის კონვენცია. (ეს პროექტი) კონვენცია
- „საგადასახადო საკითხებში ადმინისტრაციული ურთიერთდახმარების შესახებ კონვენციის შემსწორებელი ოქმი. ოქმი
📋 განხილვის ეტაპები
ინიციირებული ვარიანტი
სხდომაზე განსახილველი პროექტი
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საქართველოს პარლამენტის დადგენილება
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- იურიდიულ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2010-11-22
ბიუროს ნომერი 154
📜 ტექსტი
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კონვენცია
OFTUROPE O€ L'EUROPE
Ex@pea, Taaty Sei.s - No. r27
CONVENTION ON MUTUAL
ADMINISTRATIVE ASSISTANCE
INTAXMATTERS
Strasboury 25.I.1988
PlErmble
The member Stat6 of the Council of Europ€ and th€ ,n€mb€r coutries of the Organis.hon for
Eonomic Co-ope6uon and Developm€nt (OECD), sigiaiones of ihis Convention,
Co^siderint tlEt lhe development of int€rnational movement of persors, caprtal, goods and
serices - although highly beneficial in ibelJ - has incrEas€d the possibilities of rax avoidance
and evasion and therefore requires increasinS (coperation ahong tax authorities;
Welcomhg the various efforts made in recent years to combat tax avoidance and ta evasion
on an hlemational level, whelh.r bilateral ly or multilaterally;
Considering ftal a co-ordi,taH efforl b€tw€en States is n€cessary in order to foster aI fonr$ of
admjnistrativ€ assisLance m matlers onceming tarcs of any kind whilst at rhe sahe time
erlsurint adequate proi€€tionof the ri8hts of ta xpayers;
RRoSnisin8 l}Et hte.rEtional coop€ration can play an mportant part in facilitating the prop€r
determina tion of tax liabilitres and in helpint the t xpayer to se(ure his nghls;
Co$iderin8 thrt fundarn€n[al principles €ntitling every pers{r, to have his rights and
obl8ations determined ur ac.ordance with a prop€r leSal pro(edure should be recoSnis€d as
applyrnS to tax matt€rs in all States and thal States should endeavour to protect the legrtimate
interesLs of iaxpayerr rncluding appropriate protection aSainst discnminarion and double
Convinced therefore th! l St tes should not carry ou t measues or s upply inJorrnation exc.pt in
conJormity with their donr€stic law and pmctice, havhg regard to the ne€€ssity of pmrecring
the conJidentiality of inforrn tion, and hking acclut of intehational irstrumenL! for rhe
p.otection of pnvacy and flows of personal data;
DesirinS to conciude a convenhon on muhrl adminishahve assistance in iaxmatte6.
Have aSre€d as rouows:
Chrpl€r I- Scope ofth. Conv€ntion
Article r -Obi€ct of th. Convention rd p.rson5 coverEd
r
The Parti€s shall, subje.t to the provisions of Chapter IV, provide adminjskative assistance ho
each other in t.x matte6. Such as.sistance rhay involve, where irppropriate, measures tiken by
jud'oalbodiE
2
Such . d nunistra hve ass,stance shailcompn!€.
.
exchan8e of inforniatior! in.ludmt simultaneolls tax cxami.ahons and participation in
tar examinations abroad,
b
assisiance in recovery includint measures of.ons€(ancy; and
v
ET S 12/ - M,,ttutl atsistonqlL4!
.
s€rvice of docunents-
A Partv shall Drovde admi^isttativ€ assislanc€ wh€ther the P€rson aff€cted is a resident
n tioJlof a P;dy o' of any otl'€ St i€
or
Artidc 2-Trret covcrtd
This Conv€ntion shall aPP\a
.
to the followinS tax€s:
i
taxfs on incorn€ or Profils,
ii
iaxes on crPibal Sains which ar€ imPo!€d s€Pantely
fmm the lax on income or
Pro6ts,
in iaxes on nei wealth,
impoG€d on behalt of a PartY, and
b
to the following bx6:
i
taxts on in(ome, pro6ts, caPital FirLr or net wealth
local authoritiG of a Partyi
Political suM 'vis6ns or
which are rmPosed on behau of
to Seneral Sovemm€nt or to scial
tu comDuborv soclal s€.uity contributions Payable
law;
s€ nty ir;tihrtio(s €slablished und€r Public
iu tax€s h other cite6o'i€5, etc€Pt €:trsioms duties' impos€d on behalf of a Party'
^
esDaE, inheritan c or 6ilt tares;
E taxes on imhovable ProPertY;
c Sener.l .onsumPnon taxes, suci r value-added or sales taxes'
D sPeolic tax€s on Soods and servi's such as excis€ laxes'
E tax€6 on the use or owne6luP ot molor vchicles;
F bxes on the use or ownershiP of movable Properry other than molor v€lucles;
G any olher taxes
whidr ar€ imPo6ed on
iv lax€s u categpnes refen€d l'o in sub_paragraPh ntn above
Party
behalf of Po[;cal suMiusioN or lodl authorih€s of
l'sted Annex A
The existinS taxes to which the Convention shall aPPly are
'n
refened to in Paraf.Ph 1.
in the catetorics
ETS 127 - Mut@l cststonce in taa i'ttltts, 25 I 1988
3
The Parties shall notify t}le Secr€tary General of the Council of EuroP€ or the S€cretary C€n€ral
of OECD (hereinaft€! referred to as the "DePositaries") of any change to be rnade to AJ'ier A
as a r6ult of a modification of the lisl mentioned in Parag.aPh 2 Such change shall take effect
on the first day of the monlh followrng the erPiration of a Period of three months after the dtte
of reeipt ofsuch notificahon by the DePositary
a
The Convation shall also aPPl, as frcm thei. adoPtion, to anv idmhcal or substantiaUy
srmilar taxes which are inPoced in a Contracung State after the entry hto force of th€
resPect o( that Party r addition to or h Place of thc exBti^8 taxes listed in
Convenhon
'i
h ihat event, the Party concemed shal nolify one ol the DePos'lanes of the
A
and,
Annex
adoption of the iax in queslon
Chrpter II - Genet l definitioN
Article 3-Definitions
r
For the purposes of th$Convenhon, unless the context otherwise
a
'equrres:
the lerms ''aPPlicant State" and "rEquested Stale" mean respectively any Party aPPlyrnS
for administrative assistanct in tax rnatlers and any Party requcsted to Provide sudr
assistance;
b
the term "t3x" means any lar or social secunty conkibution to which lhe Conv€ntion
aPPlies Pursuant to Article 2,
c
the tem "tax claih" mearls ary amounl ol tax, as wlli r' rnter€s| thereon, rclad
admin6trative finesand co6ts incidental to reovery, whrch are owed and not yetPard,
d
the term -comPetent authonty" meins the P€rsons and aulhoriti€s listed in Amex B;
e
the lerm "nationals" in relation toa Parly mea^sl
i
all hdividuats Poi!€ssint lh€ nationalliy of lhatParty, and
ii
all legal Persons, ParbeBhiPs, associaions and other entities denvinS their stata as
such from the laws m forc€ in that Party
For each Party that has made a dedaEtion for tlBl PurPose, the terrns used above wil b€
Dderstood as defined in Annex C
2
As regards the apPlication of the Convenhon by a Party, any term nol defined th€rein sha['
untesi ttre conte,iotlrer*is€ requirEs, have the meaning which it has under the law of that
Party conc€mint the tax€s coveted by thE Convmtion'
3
The Parties shall notily one of the DePcitaries of any change to be rnade to Afftexes B 'nd C'
Sucn chante shall hk; effect on $e first day of the month lollowing the exPiration of a P€riod
of tfuee montls after the dateof recciPt oI such noEficahon by theDapositary in question'
v
ETS 127 - MutdlLsbta@ i, lar
25 t_1988
Ch.pter III- Foms of.ssirrrn(e
Sc(tion I - Exch.ng. ofinfo,merion
Articl€ { - c.ncr.l plovi.ions
The Partf shaX exch.nte any rn ormahory
in parhcular Es provided in this se.rion,
rhar is
loreseeably retev.nr to:
'
.
the ass€s$rEnt and collection of tar,
b
the plos€cution belor€ an adminisEativ€ autrcrity
and the re.overy and enlo.cement of tax
judiciat body
IrJorrnation which is unlilety to b€ reteva nl ro
tlus
Convhtioh
ctarrns, ancl
or th€ Ditiation of prc€cution before
a
th6€ purpoces sha hor be exclEnged under
under this Convenrion as evidenc€ before a
simnal
b€en 6,ven by the parry which tr"
n"
partics rh.y muhrajty
agre to *alve *,e"r*liJ
cl,i.aruo, or
itones, ndicare rhat, acEordins
or nabonal b€for€ rra nsmittint
Adiclc S- Eichd8. ofinfoEr:tion on rcqqc6t
At the.r€quest of the apptjcaht Srate, rhe rcqugted StalE
shall prolrd( rhc apptjc
any inforrn hon referred ro in Anjcte 4 whici con<tms
p.rl,ct,i,
t tite w h
p"rsr* o. ;,,."c; ;l
Ies ot the requcsred State is not sufticienr
to enable ir ro
n, t|at Sraie shal bake aI relevant rneasues ro
requesred.
Dmvide
Aticlc 6- Autom.tic.xch.nSc of infoEution
With r€spe(t to cat€Sories of cascs and in acclrdan.e with pr(redures
which rhcy sh.au
determine by murual aSrE€menr, rwo or more parties shall
a tomahcally exchange the
information referred to in Articl€ 4.
Article 7 - Spontancous exch.rt€ of informrtion
A P.rty shall, wllhout pnor request, fop.rd io anoher Party ulformation of which
knowledSe in the following circurnsh nces:
a
ir has
th€ first-mentiond Party has Srounds for supposinS th.r there mny be a toss of tax in
otherParry,
rhe
b a person liable to tax obtairlg a rcduction in or an exemprion froh tax in lhe
first-mention€d P.rty which would Sive rise to an increase in tax or to tiabitity ro Lax in
the othe. Party;
E'lS 127 - Mut@l nsisttnc. ti tta
(
business dealhgs berween a Person liable io tax in a Partv and a Person liable to tax
anothe.Party aie conducted through one or rnore countrres rn su'h a way thata evrn8in
tax may r€sult in one or the othe. Party or in both;
d
kom allificial trartsfels
a Party has Srounds for suPPosing that a savrn8 of tax may
'esull
enterPrises;
within
of
of profitB
SrouPs
€
irJornsbon forwarded to the fiGt_henboned Party by lhe other Parry has enabled
injorrnation to be obtained which Euy be relevant in assessinB liability to tax in the latter
in
Pa.ty.
Each Party shall take such heasures and
'mPlehent
such Procodures as ar€ ne'essary to ensure
for trarsmission to another
that inlorEtion des.riM
Para8raPh I will bc made tvarlable
'n
Party
Aniclc 8 - Simrltrneous trr .r.rni nrtions
At the request of one of them, two or more Parh€s shall consuh to8ether tor the PurPos's of
determirunt cases and PmcEdui6 for simultaneous tax examinations Each Party rnvolved
shaX decid; whether or not it wishes l,o ParhciPate in a Parhcular simullaneoE tax
For the pulPoses of this Conv€ntion, a simulhneous tar examination means an arrarSement
bet*een rwo or more Parti6 to examim simullaneously, each in its own territory, the tax
affairs of a person or persons in wluch they have a common or related interc't, with a view io
exchanging any relevant inlorrnation which th.y so obtain.
Adiclc 9-Trx ex.minations ibmad
At the reou€sl ol the competent authorty of the applicant Stale, the comP€tent authoniy oI th€
requested SLate ruy allow rePresenlrlives oI l-he comPetent authority of the aPPlicant State to
be pres€nt al theaPProPriate Partofa tax exalrnMhon in lhe requested State'
ty ol the requpsled Slate shall, as soon as
rcant Slale about the rime.nd placr ol the
to (arry oul the examiMtion and the
oro.edur€6 and conditions requtred by the requ€sted Stale for the.onduct of the eiaminahon
elldecsiors with respect to the mnductol the lax examination sha ll be madeby the requesled
state,
A ParW may rnlorm one of the D€posilari€s oF its intenbon not to accePt, as a 8en€ra I rule, such
reques's asire referred lo in ParatraPh I Such a detlaration mav be rnade or withdrawn at
Aniclc 10 - Conflictin8 information
1I a Party re.€iv€s from anothe. Party in ormation about a Person s tax affaE
wli+ aPPeaI to
it to coni'lict with inJorrnation in rls Poss€ssion, it shall so advis€ lhe Party which has Provided
ETS 127
M ul 'srittcncc B ta'
S.ction II - A*sistrnc. in EcoverY
Articl. 11 - Recov.rY ot t'r 'hims
the requ€.r or lhe appri.ant srats,the
r ArArticle
[rffitf.t:'i"1li';i',1"5'"',:J:,,P.l1t',f.:i
and
14
15, lake the ne(essary steP
if they were its owl tax darrc
rl'#"$iilfltH":['.'*r$i#5:9":l
'
However, where the ctarm is ttarisl a P€Json
;#il;i';
;,';;
orh'"r';"e
'pplv' "ites'
ihe ciaim may no longer be contesteo
'
who E not a res'dent of t'hc aPPhcant Si'aE'
"greed
b€rween the Parties concem€d' wh€re
c
assistanc€ in th€ re$very of tar clarErs
rhe value oI the estlbe orol the ProFrty
wheiheJ lhe claih rs to be retovered
l:'
:l
;
b€neficianes thereof
Ani<|. t2-M"5uE of cons'rv:ncy
reouested StaF shall' wrlh r view to
Al lhe requesl ol iheaPPlicanl stale the
amunt of tar, Lake hea""'"' "'""J;;;i
i"q"., ol i*,."'""' ptrndthnt enlor'€ms t'
Arti(I.
I
13
contested;
2
assistanc€ under thjs section sllall b€
a dectararion tlBr the tax claim
of reovcry that, sub,ect r'o
the recovery of an
or rs nor vei the
's 'onresrca
""
yin8 the r'qs'6t
- Do(lm'ntt 'c@mP
The request ,or adrninjstrative
r
rr'e ct"'-
accomPanied by:
t*
concems a tat covered by the conventioi ."19
-T.""not b€
rr' tlie rax claim is not or n'a)'
p*'g'pii 'i i'na'
b
anofficial coPy o' lhe instrument Permitting
c
any other docurnent requred
enforc€ment in I he aPPlicant Sla le; and
for rEovery or rneasures of conservancy
in $e apPticanl Srdte shill' wher".'!ll:P:1"
The insEument P€rrrutiin8 enlorcemenl
Slate' be acctPted' reogrused'
ilti
r-rr
actordance wih th€ Provlsrons
tit" d"t. ot-tt"" re(ErPl of lhe request for
,r po*iui"
suoDlemenled or reptacea ",
"ir",
rrr'
p€rrrutting enlorc.henr in ihe ratrpr si
,*.
tt* li
*q'*t"a
-d ''
:g&:;;;-;;;;'"nt
Articl. 14 - Tin€ limits
I
enlorced sh'll b€
beyond which a tar cla'm camol b€
Questjors conemin8 any Friod
*q'"" lor as(rsrance shall grve parnculars
bv lne law ol lhe aPPIcanI;t;;' Th;
"nvpmed
ionc". ng it'ur P.'oa'
LTS 127 - Mut@t Lesittokn n td
'
tutt s 25-l l9d8
:";,1'rsH;:lj,::Hr,'Jnr'i?i:";
-;ve
unde' rhe laws ol the aPPlt'ant
$is efle(l
licant Sla le about such acts
ln anv case the requ€sted State ls not oblitd
3
submjned after a Friod ol 15 veao
r;;;'
l'o comPly with a reqlesr lor'asststance-which
is
a'ieit rt'e o"gi'al instrumenr perrnttins
Anicl. r5 - Priority
nol have in' tle requesd
even il the re(overy
Slale
ccord€d io the tax diims of thal
icable to iis own tar clain's
of which assistance is Provided shall
Aticl. 15 - Dcfetnl of P'FCnt
ThereouesledSlalemayallowdelerralolPaymentorPaymen|byinstalmentslfllslawsor
uur sh'rl rirsr inlom the
'"T""?ii'"
i.onit 'r to do;i''1-i;iar ci'cu'rsr"^c'i
,'.i,*
aPPli.ant Staie
Scction lll- Scrvic. of dooments
Article 17- S€rvice oI docum'nts
r
addressee
ihe rcqu€sled Stale shall 'erve uPon he
Al the requcst of the aPPlcant SEte j'i'iti
aPPlicant
lhe
kom
whrh
d"tisions'
to
'manale
,ld,'hents. includins lho*
'"''o^e
tax covered by thisConvention'
*n.r' *rr[
i""r.J
2
""
The rcqu6ted State shall etfect s€'vrc€
of do'unents:
r
bv a rnehod Presdib€d by rts dorn€stic taws
h
to t-he €xtent possible, by a Padcu'lar method
.io*sr to.,.rt rn"rt'od avaJabl€ ulder iBom laws
for lhe s€rvice of doQments of a
s;bsiantially similar naturc;
requested by the aPPlicant Stale or the
3
A Parly miy e{fect sarvice of do'uments drc'tly
1
Nothln8 tn the Convention shau be co$trued
Prrtv in accordance wlth its laws'
o'rough lhe Posl on a Person within the
teEilory oI another Party'
as invalidating any sc'vice of do(urnenb
by a
ith this arhcle It need not be accomPanied by a
t the .ddrEssee cannot undersland the languate
It tra'slat€d inl'o or a sun'nary
it mav ask the aPPlicanl State to
a sunrmary in one of the offioal
il of EuroPe or OECD
EIS 127 - Mrl@l 4ssbtaflu in te rutt ts, 25 I 198t
Ch.pt rIV-Previsio rll.ting lo.ll foru of..ri.trne
Anicl. 18 - InlotiEtion to b. PEvid.d by th. .PPl ic:nl 8t.te
r
A request for assEtance shall indicate wh€re aPProPriate:
.
the aurhority or agency whi<h irutialed the r€qu€.i tude by ihe
b
the narn€, address and any other ParticulaE assisttng ifl th€ identification of lhe Person in
resP€ct ol whom the rcquest is rnade;
.
in the cas€ of a requ€Et lor injorrna6on, the form in whrch the aPPlicant State wish6 the
d
in &e case of a request for assisLanc m r€overy or measures oF consePancy' the Mture oI
the hax claim, tlP@mPonents of t tax claim and the asscts from which the t'x darm
'omFtat
aulhority;
inlorrnation to b€ suPPlied in order to nEet ils n€€ds;
rnay b€ reovered,
€ in the cas€ of a requ€st lor s€dice of do.um€nts, ihe nit'rc and the subject of the
do.meni to b€ served,
,
,
whethcr it ls in conformiry t{ith the law and adminrstrarive Prachce of the aPPlii t state
and wheiher it is,ustified ln lh€ liSht of tlE requirem€rL! ol Arlicle 19
As soon as any otlEr irJornation relevant to the rEquesl for asstsiance cornes
the aPPliant State shall forward it !o the n u6led State
to its knowledte'
Arti.l.19 - Pottibility of declinina. Equ'st
The r€qu€sted State shall not b€ obltted lo
pursued all mears avarlable in
to
r€quest tl the aPPlicant Slate has not
'c(?de
ercePt' where re(ourse tro such meatu would
o;'rl terriDory,
'ts
Sive ns€ lo disPmPortonate dtffic1,liy'
Articl. 20 - R.sPons. lo ihe r.quest for.t5istrnc!
l
If the requcst for asstslanc€ is comPli€d with, the requested Stale shill.irJorm the aPPlicant
State ol the action taken and of the result ( f the assishnce as soon as Possibl€
2 lf the lequ€sl is dectin€d, the requestcd Stat. shall inform the aPpli@nt State ol th't d<ision
and th€ reason fo i as soon as Possible.
which
3 4 wrth r6Pecl to a requst for inforrnabon, lhe aPPlicanl State has f'ecifid the form in so'
the
lo do
i in a
it wisher th€ inJorrnati;n to b€ suPPli€d and the request€d State
Position
requ€sted State shall supPly it in the form requested'
Articl.21- Ptot.ction of Pe6ont ud limits to th' obliS'tion to P'ovide a$istince
r
Nothing in rhis Convention shall affe(t d'e n8hts and s'feSuards seculd to Persons by the
laws or admimstrauve Practic€ ot 8le requested State
ETS127 Mulutl ossina1ce in tat iul
ErceDt in the cat€ of Arhcle 1{ he ProvisEns of this Convenhon shall not b€ 'onstlued
imposeon lhe requ€sied Slale theobliSahon:
so as ho
:
to carv out m€asures at variare with ib own l.ws or administrahve Practie or the laws
or ad;inishative Plachce of lhe aPPlicantStaie;
b
to carry out reasures which rl conside6 .ontrary t'o Publi' poticy (otdr€ PrDln) or to i6
ess€ntial interests;
(
to supply irJorrnation which is not obt in ble under its ow laws or its adminjstsalve
practice or unde. he la*s of the aPPlicant State or its adminLs alivePmctice;
d
to supply uJorEtion whicn would d's.los€ any trade, bustn6s, hdustsial' comm€rcjal
or
would
b€
which
of
o-t"sli6*t s..t t, or trad€ pmess, or inJorrnabon the dirclosure
iontrary to pubtic policy 1o'drcp!rl,c)or to its essenhal Interesl(;
.
adhirush-ative assistance if and iNofar as rt coRsiders lhe taxation in th€
to provide
'
to Senerally accePted taution PnnoPles or t rhe
the avoidance of double taration, or of any lher
tatehas c( ncluded with lhe aPPlicantState,
I
to Drovrde asslsLmce if the apPlicahon of tlus Convention would leid to di$riminahon
between a nalional of lhe requ€.led Sl.le and nationals oI the aPPlcant Slahe in the sam€
circunstances,
Adicle z - S..itcy
Anv hlormahon obtamed bv a Parrv under this Convenhon shall be treated as s€cret in the
as inlornrarjon obtain€d under the domeshc laws of tlut Party' or under the
*.i"
""*"tof s€.recy aPPlying in th€ suPPlying Party if such cond tions are more restnctive
cond
r
'tions
(includin8 courts
Such inforrnation shall in any case be dis.loGed oruy l'o Persors nulhorities
ot
and administrative orsupeNisory Mies) involved in the ass€s ent, collection or rc(overy
the enforcement or Prcsecution in re6Pe.l of, or the det€rmiMhon of apPeals in relation to'
the injorrhation
taxes of ttEt Party Only tt'e pe.sors o. a,tho.ities n'enhoned above rnay use
paragnPh
of
the
notwithstandinS
p".poses.
mey
Provisrcr's
and theri only for sucrr
subiect to
relillrt8
to
such
taxes'
decisiors
injudicial
or
cou;t
dis.lose it rr;ublic
P;oceedinSs
any
rwo or
arty However'
Dnor authonsation by ihe comP€lent aulhonry o, Lhe suPPly
horisahon'
more Parb€s rnay mutuatly aBree lo waive t'e condition of Prior
l'
*y,
rS
a
Braph a of paraSraPh I of Artide 30,
I not use it for thePurPos€oI a tax in
makinS such a reservation shall not
rpose ol i tax ul a olegory subiect to
nS D7 -Murud osjst4g-]lEBZEJI2E
11
Anicl. Zl - Proc'cdin86
Prd€€dincs relating to neasures taken under
r'
i-l,grn .ffr*r"'""tt'e aPProPnatebodv or
this Convention by lhe requ€sled Stale
shill b€
tur Stare'
the aPPlicanl State
r
A9 soon as. ,lEl d€Ciston ,Jl the PrGeeduttg
:hor'@nt state, as the casc '*v *' "-i"'iiil'"
ill'" *x.t',r t'" ro' t'" '"quest lorassistance'
or the
has been given, the requesled,sl.le
staie or rl'e deosion and the imPlica-
"tr''r
Ch.pllr v - SPeci.l Ptovilion3
Articl€ 24- tmPlcm'ntrtion o' th' Conv'ntion
2 wherether€questedsta
senous.no
would
have
and of the aPPlicant Sta
mutual aSre€ment
:1",l::H:L1tfflffiby
r to resolve the sihlarion
E'IS 727 - Mtt@l afsistrnc., n ta, tuud, 25 1 198!
12
A Parry n'ay ask the.o-ordinatinS body to tuntrsh oPirio^s oD lhe mlerPretahon of thc
provisions of ih€ Convention
Where difficulties or doubts arise belween two or more Parties regardmg the imPlermntadon
iitemreration of Lhe Conv€nuon, lhe comPetent authoriiies of those Partie' shall endeavour
".
UV mutr:al agreerneni' The aSreement shall be commlni'atd to the
,ft"
r"
.*"["
'*tt*
, and he S,8natory Stat6 which have
bon, of opiniors fumished bY the
para8raph4 above and o, mutual
Artide 25- tr8u.t
Rtuusts for assistance and answers thereto shaU be drawn uP in ne of the olficial languages
otOECD and oI the Comol of EumPe o i anv other languaEo a eed bilaterallv
ConirachnS States concehed
t'etween the
Adi(le 25- Costs
Unless otherwis€ aSre€d bilaterally by t}te Parhes
(oncemed:
r
ordinary costs incurred in P.ovrdin8 ass6lance shall b€ bome by the r€quested Slale'
b
exkaordinary cosb! incurred in ProvidrnS ass'stence shall bet'omeby the aPPliontStaie
Chrpter VI - Finel Provision6
ArticI€ 27 - Oth€r intem.tional rtlEen'nt3 or rE:ntcments
r
nit' no'are they limrted by'
The Dossibilities of asslslance provided by thisConvention do nor
ther aEangements b€h'een
aSrcements
urosl contarned in eristng oi future intematlonal
in tax matters
relate
to
co_oPerrtion
whjci
the Parties conemed or other mstruments
or
of lhe
the rul6 of the Pr€s€nt Convenuon, those Parties which arc nemb'ls
2
' NotwithstanalinS
rules
in
comhon
relahons
the
gr..p..' g-"J*. Convnunity sMI aPPly in the'r mutual
force in that CornmunitY
Ani.te 28- SiSn.ture d entrv into for'e o( the Convention
r
ofturoPe and
This Convenhon shall b€ oPen for si8nature by the member States ol lhe Colhol
lNtruments
oraPProval
accePtance
ratificabon'
lo
It
itsubiect
of
OjECD
the memb€r countries
wrlh
oI
iheDePositaries
one
dePosiled
shatlbe
aPProval
or
accePtance
of ratrficatjon,
2Th$ConventionshalenierinhoforceonlhefirsldayofthemonlfollowinSthee\Pirationofa
lo b€
@riod of three months alter the dale on which
Stutes
'tvi
ttu" ) PI€ssed lheir con+nl
lound bv rhe Conven tion rn accordaice wr th the Pmvisions of '
']a
ra SraPh I
EIS 127 - Mulal N$lanu tn ttl
25 t 1188
Arliclc 29 - T.rdtori.l .PPlic'tion of thc Conv'ntion
ol rahftcahon'
or when dePo6tting'q
Each State rn y at *te tihe of siSnature'
shau aPPrv'
thisConveition
whrch
to
r'mrones
rhe-territorv or
-"i1l*^l
;;;;il
";;.;"1,;Petirv
e of the DePositari€s, ext€nd
in t}l€ declaration ln r€sP€ct
dEv of t}te month followinS
It oi such declaration bY the
Depositary'
Daraqraphs rnay, in resP€ct of anY
;obficahon addr€ss.d to one of lhe
{,rst dav oI the month lollowing the
re(eipt of such nolification by the
DePos arY
Articl. 30 - Reslrv.tions
when dePo6'hn8 irlsFumenl of rahfic'hon'
raier datederbre dur it reserve e risht'
Any Stabe nuy, al 0le time ol sr8't'ture or
I*i#;;#p;;i.ratanv
.
i:,T'fiff":'itr"ll*"",J,T',#*i
Annex A of the Convmtion;
n the recovery of an
clarm' or
io provrde asslst ^cr h tll€ reovery ol tny tar or more of the caregones listed in
b
in
one
' not
for
ut€s
li.iri*E," r,"", ror all taxes or onlv
'
paragraPh 1o( Anide2;
ffi,-'lx:
caktory in question,
-a
for all laxes or only for hxca in one
nol to Drovide assistanc€ m the servic€ of docurn€nts
lisled in ParagraPh I ol Article 2;
lt."t'" "f,ft"."ngories
.notljoP€rmilihes€rvi.eofdo.umenBthrcu8hthePostasProvid€dforinPa6graPh3of
7
3
No other res€rv.Uon nuy be nEde'
ofa ParrY, lhal Party may nuleomor
d,d nol mrle at the time of ratificalion,
into ,orce on the first day of the monlh
ntlis alter d'€ dale of re<eiPt ol lhe res€rvanon
ETS 127 - Mvtutl
l1
@t nQ ,n tt tutt'n 25 l-1o58
a r€servahon under ParagraPtu 1 and I rnay wholly or Pardy
Anw P,rrv whi.h has hade
-.*i""-C."
orie oi rhc Depositaries rhe withdrawar
qu€stion
a;te of reeiPt o( such notificauon bv tie DePositary in
.;a';"a ;
il,ii.ll7,'"0'Jl"*i.i"
"iii-ti. &.i ,in"
ruy nor
A r,rtu wh'.h hs made a reservation in rePett of a Provrst"n of ihis Convention
P;rry; ir mav' however' rI tts res€rvatjon
uv
i'""rar a' it h"s rrscrr a'cepted
pJ'o't""'t'er
uip-,i.i.'
;T,:'#;;;,;#;
fil,o=";'dIl;-ilp;i,--,'o" 'r 't'''
-i
'r'
Articl€ 31 - D.nunci.tion
Any Party rnay at any hme denounce this Convmhon
by means of a noti'ication address€d tD
one of the DePosiianes'
Such denunciarion shall become effe.tive
iil'p..'Ji,iii,*;;;',"
the exPiration
on rh. fi.st dav of the month
rhe Deposrtary'
arrer the date or reeiPr or th!nourrcanorr bv'ollowing
bound by the Provisions ol Artich 22
ao-ments or in'rorrnahon obtained under the
Anv Parw whi(h denounces the Convention BhaU rernain
ilJ'":i:,i#;';;;;
i"*,i po-.'osio' ""v
Article 32- D.Posit.n.s rnd th€ir tunction6
h']s been accomPl'shEd' shau
The Deoosriarv with whom an act, notifi'ationor cornmunication
or:
tre comcr ot e Lrope and the memDer countries or oECD
ff;iff;H;;;i";oi
" onrr,*t.",
b
thedePosit of any irstrument of ratification' accePtance
r
any date of entry into for(t of th$ Convention
or rPProval'
in accordance wilh the Provlsiotu ol
A'ticles 28 and 29,
d
-
anv declaration rBde lI! Pursuarce of th€ provisiors ol ParaSraPh
such d rcl'r rahon;
p"i"i,.lr' I a I'tr.le 9 ani the withdrat al o'
3 ol Artide 4 or
'nv
r'
.
o! Allrcle:10 and lhe wtthdraw'l oI
any r€servation rnade rn pursuance of the orovisions
Arti'le 30;
,nv rMation effected in purcuanceof the provsiorE of I'ara3ruPh 4ol
,
ot P'ragraPh 3 or4 o' Arhcle
*, *Orn"n* ,*.,ved h Pu6uan'e of the provisions
Arhcle3l;
I of
t
any other act nohfication or corununicahon
2'
pa"atlaph:ollrncle3,Artiile29orPar SraPh
relahnt to l.his Convention'
The DeoosilarY re(ervlrtE a commuJucation or rnahng a nDhlcation
in Pu$uanc€ of the
;;;'J;G-;;"pir""r"rr i"ro'''"-"aiarelv rheother DePosirary thereor'
ln witsress whereof the undersiFed, b€inB duly authorised thereto'
hive sitned this
Ers 127 - Mut'at
Ann.r A - T.(.s to whi(h lh' Convention
(Paragraph 2 of Article 2 of rheConvenhon)
c*istrts!!!gMEJy-9!
would
'PPly
t6
ETS 127
- Mutunl oss9ton3 n tu tu ''5,25-I-1t86
Annex B - ComPetent au thoriti€3
(ParagraPh 1 d of Article 3 of the Conlention)
t7
EIS 127 - Mutud ,Isiist,,nu il ta\ Datbs 25-l-1988
An rcxC -Definition of th. word "r:tion'l- for th' PurPote
(ParagraPh 1. e of Article 3 of the Convention)
of th' Convenrion