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ANNEXES to the Convention on Mutual Administrative Assistance in Tax Matters

Strasbourg, 25.I.1988

Convention
Explanatory Report
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Last update : Colombia on 19 March 2014 - Annexes A and B.

   Annex A – Taxes to which the Convention would apply

   Annex B – Competent authorities

   Annex C – Definition of the word "national" for the purpose of the Convention


   ANNEX A – Taxes to which the Convention would apply

ALBANIA

Article 2, paragraph 1.a.i: Personal Income Tax (Tatimi mbi te Ardhurat Personale).

Article 2, paragraph 1.a.ii: Corporate Income Tax (Tatim Fitimi).

Article 2, paragraph 1.b.i: Local Tax on Small Business (Taska Vendore mbi Biznesin e Vogel).

Article 2, paragraph 1.b.ii: Social Security Contributions (Kontributet e Sigurimeve Shoqerore).

Article 2, paragraph 1.b.iii.C: Value Added Tax (Tatimi mbi Vleren e Shtuar).

Article 2, paragraph 1.b.iii.D: Excise Duties (Akciza).

Article 2, paragraph 1.b.iii.E:Annual Tax on used motor Vehicles (Taska vjetore e mjeteve të përdorura)

Article 2, paragraph 1.b.iii.G:Local Tax on Real Estate (Tatimet mbi Pasurine e Paluajtshme).

ARGENTINA

Article 2, paragraph 1.a.i: Income Tax

Article 2, paragraph 1.b.ii: Contributions to Social Security.

Article 2, paragraph 1.b.iii.A: Tax on Personal Property.

Article 2, paragraph 1.b.iii.C: Value Added Tax.

Article 2, paragraph 1.b.iii.D:

Tax on Liquid Fuels,
Domestic Tax, Law 24764,
Tax on Insurance and other Assets, Law 3764.

Article 2, paragraph 1.b.iii.G:

Presumptive Income Tax,
Real Property Transfer Tax,
Tax on the Debits and Credits originated from Financial Transactions, Law 25413
Simpified Regime for Taxpayers (Monotributo).

AUSTRALIA

For Australia, the Convention shall apply to taxes of every kind and description imposed under the federal laws of Australia administered by the Commissioner of Taxation which correspond to the taxes in the categories referred to in paragraphs 1(a) and (b)(ii) and (iii) of Article 2 of the Convention.

AZERBAIJAN

Article 2, paragraph 1.a.i:

Income tax from individuals;
Profit tax from legal persons (with the exception of entities and enterprises that are the property of municipalities);
Tax withheld at the source of payment on income of non-residents;
Tax withheld from the net profit of a permanent establishment.

Article 2, paragraph 1.b.i: Profit tax from entities and enterprises that are the property of municipalities.

Article 2, paragraph 1.b.ii: Payments to the State Social Protection Fund.

Article 2, paragraph 1.b.iii.A: Property tax from legal persons.

Article 2, paragraph 1.b.iii.B: Land tax from legal persons.

Article 2, paragraph 1.b.iii.C: Value added tax.

Article 2, paragraph 1.b.iii.D: Excise tax.

Article 2, paragraph 1.b.iii.E: Road tax.

Article 2, paragraph 1.b.iii.G:

Mining tax,
Tax under simplified system,
Duties withheld according to the “Law of state duties”.

Article 2, paragraph 1.b.iv:

Land tax from individuals,
Property tax from individuals,
Mining tax on the exploitation of constructions materials produced in certain regions.

BELGIUM

I. Article 2, paragraph 1.a.i:

Personal tax,
Corporation tax,
Tax on legal persons,
Tax on non-residents,
Withholding tax on income from movable assets (tax on capital incomes), income tax reduced at source
Special surcharge on tax on non-residents

II. Article 2, paragraph 1.b.i:

Special surcharge on personal tax,
Withholding tax on income from immovable assets (property tax) and surcharge.

III. Article 2, paragraph 1.b.iii:

Under category A: Registration duties on gifts inter vivos.

Under category C: Value added tax.

Under category D:

Excise duties,
Special excise duties,
Annual tax on insurance policies,
Annual tax on profit sharing.

IV. Article 2, paragraph 1.b.iv:

Under category A: Death duties and duties on transfers following death

BELIZE

Article 2, paragraph 1.a.i:

Income Tax (including surtax or surcharge)
Business Tax.

Article 2, paragraph 1.b.iii.C: General Sales Tax.

CANADA

Article 2, paragraph 1(a): the taxes on income or profits, including capital gains that are added to income at a rate determined under the following act, and taxes on net wealth that are imposed on behalf of Canada under the Income Tax Act (Canada).

Article 2, paragraph 1(b)(iii) C: the Value Added Tax imposed on behalf of Canada under Part IX of the Excise Tax Act (Canada).

Article 2, paragraph 1(b)(iii) D: the taxes imposed on behalf of Canada under Parts I and III of the Excise Tax Act (Canada) and the Excise Act, 2001 (Canada).

COLOMBIA

Article 2, paragraph 1.a.i: income tax and its complementary taxes ; Pro equity income tax – CREE.

Article 2, paragraph 1.a.ii: income tax and its complementary taxes.

Article 2, paragraph 1.a.iii: tax on capital.

Article 2, paragraph 1.b.i : not applicable.

Article 2, paragraph 1.b.ii: not applicable.

Article 2, paragraph 1.b.iii.A: income tax and complementary taxes.

Article 2, paragraph 1.b.iii.B: not applicable.

Article 2, paragraph 1.b.iii.C: value added tax - VAT.

Article 2, paragraph 1.b.iii.D: national consumption tax.

Article 2, paragraph 1.b.iii.E: value Added Tax (Impuesto general sobre las ventas).

Article 2, paragraph 1.b.iii.F: not applicable.

Article 2, paragraph 1.b.iii.G: not applicable.

COSTA RICA

Article 2, paragraph 1.a.i: Income Tax (Impuesto sobre la renta).

Article 2, paragraph 1.b.ii: Contributions made to the Costa Rican Social Security (Contribuciones a la caja Costarricense del Seguro Social).

Article 2, paragraph 1.b.iii.B: Real estate tax (Impuesto a la propriedad de bienes inmuebles).

Article 2, paragraph 1.b.iii.C: Value Added Tax (Impuesto general sobre las ventas).

Article 2, paragraph 1.b.iii.D: Vehicles, ships and aircrafts tax (Impuesto a la propriedad de vehίculos, embarcaciones y aeronaves).

CROATIA

Article 2, paragraph 1.a.i:: tax on income (porez na dohodak), tax on profits (porez na dobit).

Article 2, paragraph 1.b.iii : C: - value-added Tax (porez na dodanu vrijednost); G: - real estate transaction tax (porez na promet nekretnina).

CZECH REPUBLIC

Article 2, paragraph 1.a.i:

Personal income tax,
Corporate income tax,
Levy on lotteries and other similar games.

Article 2, paragraph 1.b.ii: Public health insurance and social security insurance and a contribution to the state employment policy.

Article 2, paragraph 1.b.iii.B: Real estate tax, tax on acquisition of real estate.

Article 2, paragraph 1.b.iii.C: Value-added Tax.

Article 2, paragraph 1.b.iii.D: Excise duty on mineral oils, on ethyl alcohol, on beer, on wine and intermediate products and on tobacco products, tax on natural gas and some other gases, tax on solid fuels, tax on electricity.

Article 2, paragraph 1.b.iii.E: Road tax.

DENMARK

Danish taxes

Article 2, paragraph 1.a.i : income taxes to the State (indkomstskatter til staten).

Article 2, paragraph 1.a.ii : --

Article 2, paragraph 1.a.iii : capital tax to the State (formueskat til staten) – repealed as of 1 January 1997, enforceable and collectible until 1 January 2002 (in cases of fraud until 1 January 2017).

Article 2, paragraph 1.b.i :

income tax to the municipalities (kommunal indkomstskat),
income tax to the county municipalities (amtskommunal indkomstskat),
tax on immovable property (ejendomsskat);
tax on assessed value of immovable property (ejendomsværdiskat),
church tax (kirkeskat).

Article 2, paragraph 1.b.ii :

labour market contribution (arbejdsmarkedsbidrag),
special pension contribution (særligt pensionsbidrag).

Article 2, paragraph 1.b.iii.A : tax on inheritance and gifts (afgift af dødsboer og gaver).

Article 2, paragraph 1.b.iii.B : --

Article 2, paragraph 1.b.iii.C : value added tax (merværdiafgift).

Article 2, paragraph 1.b.iii.D : excise duties imposed by the State (forbrugsafgifter, som pålægges af staten).

Article 2, paragraph 1.b.iii.E :

registration tax on motor vehicles (registreringsafgift af motorkøretøjer),
weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (vægtafgift af motorkøretøjer og andre afgifter på oje eller brug af motorkøretøjer).

Article 2, paragraph 1.b.iii.F : tax on insurances for yachts (afgift af lystfartøsforsikringer).

Article 2, paragraph 1.b.iii.G :

payroll tax (lømsumsafgift),
taxes on betting, on casinos and on lottery prizes ( afgift af totalisatorspil, spillekasinoer og gevinster ved lotterispil),
tax on registration of rights in real property etc. (afgift af tinglysning og registrering af cjer- og pantrettigheder),
stamp duty (stempelafgift).

Article 2, paragraph 1.b.iv :

service charge on business property (dækningsafgift af forretningsejendom),
property release tax (frigørelsesafgift).

Greenlandic taxes

Article 2, paragraph 1.a.i:

income tax to the Greelandic home rule Government (landsskat, særlig landsskat),
dividend tax (udbytteskat),
company tax (selskabsskat).

Article 2, paragraph 1.b.i:

municipal tax (kommuneskat),
common municipal tax (fælleskommunal skat),
dividend tax (udbytteskat);
company tax (selskabsskat).

Article 2, paragraph 1.b.ii: employer's contributions to vocational training (arbejdsgivernes erhvervsuddannelsesbidrag).

Article 2, paragraph 1.b.iii.A: tax on inheritance and gifts (afgift af arv og gave).

Article 2, paragraph 1.b.iii.C: import duty (indførselsafgift).

Article 2, paragraph 1.b.iii.D:

tax on gambling machines (afgift af automatspil),
harbour duty (havneafgift),
tax on sea transport of goods to, from and within Greenland (afgift på søtransport af gods til, fra og I Grønland),
tax 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).

Faroese taxes

Article 2, paragraph 1.a.i:

income taxes to the Faroese home rule Government (landsskattur),
royalty taxes (skattur av nýtslugjaldi),
taxes levied under the Hydrocarbon Tax Act (skattur eftier kolvetnisskattalógini);
taxes levied under the Tonnage Tax Act (skattur eftir tonnsaskattalógini).

Article 2, paragraph 1.a.ii: taxes levied under the Act on Taxation of Capital Gains (kapitalvinningsskattur).

Article 2, paragraph 1.b.i:

income taxes to the municipalities (komunuskattur);
church tax (kirkjuskattur).

Article 2, paragraph 1.b.ii:

labour market contribution (ALS-gjald),
special pension contribution (arbeiðsmarknareftirlønargjald).

Article 2, paragraph 1.b.iii.C: value added tax (meirvirðisgjald).

Article 2, paragraph 1.b.iii.D: import and excise duties (tollur).

Article 2, paragraph 1.b.iii.E:

registration tax on motor vehicles (skrásetingargjald),
weight tax on motor vehicles and other taxes on the ownership or use of motor vehicles (veggjald).

Article 2, paragraph 1.b.iii.G: Tax on registration of rights in real property (tinglýsingargjald).

FINLAND

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),
the tax withheld at source from interest (korkotulon lähdevero; källstkatten på ränteinkomst),
the withholding tax for foreign employees (ulkomailta tulevan palkansaajan lähdevero; källskatt för löntagare från utlandet).

Article 2, paragraph 1 (a)(ii) : --

Article 2, paragraph 1 (a)(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).

Article 2, paragraph 1 (b) (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).

Article 2, paragraph 1 (b) (iii) A: the inheritance tax and the gift tax (perintövero ja lahjavero; arvsskatten och gåvoskatten)

Article 2, paragraph 1 (b) (iii) B: --

Article 2, paragraph 1 (b) (iii) C: the value added tax (arvonlisävero; mervärdesskatten)

Article 2, paragraph 1 (b) (iii) D:

the excise duty on tobacco (tupakkavero; tobaksaccisen),
the excise duty on soft drinks (virvoitusjuomavero; läskedrycksaccisen),
the excise duty on liquid fuels (nestemäisten polttoaineiden valmistevero; accisen på flytande bränslen),
the excise duty on electricity and certain energy sources (sähkön ja eräiden polttoaineiden valmistevero; accis på elström och vissa bränslen),
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).

Article 2, paragraph 1 (b) (iii) E:

the tax on specific motor vehicles (moottoriajoneuvovero; motorfordonsskatten),
the fuel fee (polttoainemaksu; bränsleavgift),
the vehicle tax (ajoneuvovero; fordonsskatt).

Article 2, paragraph 1 (b) (iii) F: --

Article 2, paragraph 1 (b) (iii) G:

the stamp duty (leimavero; stämpelskatten),
the oil damage duty (öljysuojamaksu, oljeskyddsavgiften),
the transfer tax (varallisuudensiirtovero; överlåtelseskatt),
the tax on lottery prizes (arpajaisvero; lotteriskatt),
the tax on waste (jätevero; avfallsskatt).

Article 2, paragraph 1 (b) (iv) : the municipal tax on real property (kiinteistövero; fastighetsskatten).

FRANCE

Article 2, paragraph 1 (a) (i) :

Income tax;
General social contribution;
Social debt repayment contribution;
Corporation tax;
Withholding tax on income from movable assets;
Annual flat-rate tax on companies;
Corporation tax contribution;
Payroll taxes and contributions;

Article 2, paragraph 1 (a) (ii) : Not applicable;

Article 2, paragraph 1 (a) (iii) :

Solidarity wealth tax;
Tax on the market value of immovables held in France by legal persons;

Article 2, paragraph 1 (b) (i): Not applicable;

Article 2, paragraph 1 (b) (ii): Not applicable;

Article 2, paragraph 1 (b) (iii) A: Duties on the free transfer of assets;

Article 2, paragraph 1 (b) (iii) B: Not applicable;

Article 2, paragraph 1 (b) (iii) C: Value-added tax and similar taxes;

Article 2, paragraph 1 (b) (iii) D: Indirect contributions;

Article 2, paragraph 1 (b) (iii) E: Taxes on company cars;

Article 2, paragraph 1 (b) (iii) F: Various taxes provided for under the General Tax Code and paid to the Government;

Article 2, paragraph 1 (b) (iii) G:

Stamp duties,
Registration fees and cadastral taxes paid to the Government,
Stock exchange transaction tax,
Tax on the income from accumulation or capital bonds,
Tax on sums paid by insurance and similar bodies and tax on insurance contracts;

Article 2, paragraph 1 (b) (iv) :

Built-up properties tax and land tax;
Occupancy tax;
Business tax;
Land motor-vehicle excise duty;
Stamp duty on registration certificates for land motor-vehicles;
Stamp duty and cadastral tax on transfers for consideration of immovable property not intended for use as dwellings;
Surcharge on registration fees and cadastral taxes payable on transfers of immovable property;
Departmental mining concession taxes;
Local infrastructure tax;
Special infrastructure tax of the Ile-de-France region and its supplementary tax;
Tax on driving licences;
Communal tax assimilated to direct local taxes;
Indirect taxes for local communities and various bodies.

GEORGIA

Article 2, paragraph 1.a.i :

– income tax;
– profit tax;

Article 2, paragraph 1.a.ii : --

Article 2, paragraph 1.a.iii : --

Article 2, paragraph 1.b.i : --

Article 2, paragraph 1.b.ii : --

Article 2, paragraph 1.b.iii.A : --

Article 2, paragraph 1.b.iii.B : property tax;

Article 2, paragraph 1.b.iii.C : value-added tax;

Article 2, paragraph 1.b.iii.D : excise tax;

Article 2, paragraph 1.b.iii.E : --

Article 2, paragraph 1.b.iii.F : --

Article 2, paragraph 1.b.iii.G : --

Article 2, paragraph 1.b.iv : --

GHANA

Article 2, paragraph 1.a.i :

– Income tax;
– Petroleum income tax;
– Mineral royalties;
– Withholding tax on interest;
– Withholding tax on dividend;
– Withholding tax on goods and services

Article 2, paragraph 1.a.ii : Capital gains tax

Article 2, paragraph 1.b.iii.A : Gift tax;

Article 2, paragraph 1.b.iii.C : value-added tax;

Article 2, paragraph 1.b.iii.D : excise tax;

GREECE

Article 2, paragraph 1.a.i :

– Personal income tax;
– Income tax on partnerships;
– Corporate Income tax;
– Withholding tax on dividends, royalties and interests;

Article 2, paragraph 1.a.ii : Tax on profit from the sale of shares;

Article 2, paragraph 1.a.iii : Not applicable;

Article 2, paragraph 1.b.i : Not applicable;

Article 2, paragraph 1.b.ii : Compulsory social security contributions payable to general government or to social security institutions, established under public law (υποχρεωτικές εισφορές κοινωνικής ασφάλισης των ασφαλιστικών φορέων);

Article 2, paragraph 1.b.iii.A : Tax on inheritance gifts and parental provision (φόρος κληρονομιών, δωρεών και γονικών παροχών);

Article 2, paragraph 1.b.iii.B :

– Tax on real estate (φόρος ακίνητης περιουσίας) and
– Special tax on real estate (ειδικός φόρος επί των ακινήτων);

Article 2, paragraph 1.b.iii.C :

– Value-added tax (Φόρος Προστιθέμενης Αξίας #150; ΦΠΑ);
– Tax on luxury goods (ειδικός φόρος πολυτελείας);

Article 2, paragraph 1.b.iii.D :

– Special consumption taxes on goods and services such as excise duties (ειδικοί φόροι κατανάλωσης αγαθών και υπηρεσιών όπως οι ειδικοί φόροι κατανάλωσης);
– Duty on mobile subscription services and on card mobile phone services (τέλος συνδρομητών κινητής τηλεφωνίας και τέλος καρτοκινητής τηλεφωνίας);
– Insurance tax (φόρος ασφαλίοτρων);
– Tax on casino entrance tickets (φόρος επί των εισιτηρίων εισόδου στα καζίνο);
– Special tax on television advertisements (ειδικός φόρος επί των διαφημίσεων που προβάλλονται από την τηλεόραση);

Article 2, paragraph 1.b.iii.E :

– Road tax on motor vehicles (τέλη κυκλοφορίας αυτοκινήτων οχημάτων) (vignette);
– Registration tax on vehicles (τέλος ταξινόμησης αυτοκινήτων οχημάτων);
– Luxury tax on cars (φόρος πολυτελείας αυτοκινήτων οχημάτων);
– Lump sum tax on the registration of public and private use lorries (εφάπαξ εισφορά στα φορτηγά ιδιωτικής και δημόσιας χρήσης που μπαίνουν σε κυκλοφορία);

Article 2, paragraph 1.b.iii.F :

– Luxury tax on other vehicles e.g. pleasure boats (φόρος πολυτελείας σκαφών αναψυχής κλπ);
– Special tax on private pleasure boats (ειδικός φόρος ιδιωτικών πλοίων αναψυχής);

Article 2, paragraph 1.b.iii.G :

– Real estate transfer tax (φόρος μεταβίβασης ακινήτων);
– Stamp duties (φορολογία χαρτοσήμου);
– Indirect taxes on raising of capital (φόρος συγκέντρωσης κεφαλαίων);
– Levy on the tickets of spectacles (εισφορά επί των εισιτηρίων των θεαμάτων);
– Tax on playcard game tables in cafes (τέλη διενέργειας παιγνίων με παιγνιόχαρτα);
– Special tax on bulldozers, cranes etc. (τέλη μηχανημάτων έργων);

Article 2, paragraph 1.b.iv : Municipality tax assessed on real estate transfer (φόρος υπέρ δήμων και κοινοτήτων υπολογιζόμενος επί του φόρου μεταβιβασης ακινήτων).

ICELAND

Article 2, paragraph 1.a.i :

– the income tax to the state (tekjuskattar ríkissjóðs),
– the special tax on petroleum income (sérstakur skattur á kolvetnisvinnslu),

Article 2, paragraph 1.a.ii : --

Article 2, paragraph 1.a.iii : the net wealth tax (auðlegðarskattur),

Article 2, paragraph 1.b.i : the income tax to the municipalities (útsvar til sveitarfélaganna),

Article 2, paragraph 1.b.ii :

– social security tax (tryggingagjald),
– contribution to the construction fund for the elderly (gjald í framkvæmdasjóð aldraðra),

Article 2, paragraph 1.b.iii.A : inheritance tax (erfðafjárskattur),

Article 2, paragraph 1.b.iii.B : --

Article 2, paragraph 1.b.iii.C : value added tax (virðisaukaskattur),

Article 2, paragraph 1.b.iii.D :

– excise duties on : (vörugjöld):

– carbondioxide charge on mineral oils and petrol (kolefnisgjald),
– national broadcasting charge (útvarpsgjald),

Article 2, paragraph 1.b.iii.E :

– annual tax on motor vehicles (bifreiðagjald),
– special charge on heavy vehicles (kílómetragjald),

Article 2, paragraph 1.b.iii.F : market charge (markaðsgjald),

Article 2, paragraph 1.b.iii.G :

– stamp duty (stimpilgjald),
– charge on ship (skipagjöld),
– lighthouse charge (vitagjald),

Article 2, paragraph 1.b.iv :

– municipal property tax (fasteignagjöld),
– planning charge (skipulagsgjald),

The Convention will continue to apply to taxes which have been repealed as long as the taxes remain enforceable and collectible, for taxes prior to the repeal until the statute of limitation has elapsed.

IRELAND

Article 2, paragraph 1.a.i :

– tincome tax (including the universal social charge),
– corporation tax,

Article 2, paragraph 1.a.ii : capital gains tax

Article 2, paragraph 1.b.iii.A : capital acquisitions tax,

Article 2, paragraph 1.b.iii.B : local property tax

Article 2, paragraph 1.b.iii.C : value added tax,

Article 2, paragraph 1.b.iii.D : excise duties

Article 2, paragraph 1.b.iii.G : stamp duties

INDIA

For India, the Convention shall apply to taxes of every kind and description which fall within the categories set out in Article 2.1a and 2.1.b, whether such taxes are imposed by the Central Government or the Governments of political sub-divisions or local authorities and irrespective of the manner in which they are levied.

ITALY

Article 2, paragraph 1 (a) (i)

– Personal Income Tax (Imposta sul reddito delle persone fisiche – IRPEF)
– Corporate Income Tax (Imposta sul reddito delle società – IRES and the former Imposta sul reddito delle persone giuridiche – IRPEG).

Article 2, paragraph 1 (a) (ii): Substitute Incom Taxes, irrespective of their denimination.

Article 2, paragraph 1 (b) (i): Regional Tax on Productive Activities (Imposta regionale sulle attività produttive – IRAP).

Article 2, paragraph 1 (b) (iii):

Under category C: Value Added Tax (Imposta sul valore aggiunto – IVA).

Under category G:

– Registration Tax (Imposta di registro);
– Mortgage and Cadastral Taxes (Imposte ipotecaria e catastale);
– Financial Transaction Tax (Imposta sulle Transazioni Finanziarie);
– Wealth tax on real estate located abroad (Imposta sul valore degli immobili situati all'estero);
– Wealth tax on financial assets held abroad (Imposta sul valore delle attività finanziarie detenute all'estero).

Article 2, paragraph 1 (b) (iv): Local Property Tax (Imposta municipale propria – IMU)).

JAPAN

Article 2, paragraph 1 (a) (i)

– the income tax
– the corporation tax
– the special income tax for reconstruction
– the special corporation tax for reconstruction

Article 2, paragraph 1 (b) (iii) A

– the inheritance tax
– the gift tax

Article 2, paragraph 1 (b) (iii) B

– the land value tax

Article 2, paragraph 1 (b) (iii) C

– the consumption tax

Article 2, paragraph 1 (b) (iii) D

– the liquor tax
– the tobacco tax
– the special tobacco tax
– the gasoline tax
– the local gasoline tax
– the liquefied petroleum gas tax
– the aviation fuel tax
– the petroleum and coal tax

Article 2, paragraph 1 (b) (iii) E

– the motor vehicle tonnage tax

Article 2, paragraph 1 (b) (iii) G

– the registration and license tax
– the promotion of power-resources development tax
– the stamp tax
– the local special corporation surtax

KOREA

I. Article 2, paragraph 1.a.i

the income tax
the corporation tax
the special tax for rural development

II. Article 2, paragraph1.b.iii

1. Category A: the inheritance tax
the gift tax

2. Category B: the comprehensive real estate holding tax

3. Category C: the value added tax

4. Category D:

the individual consumption tax
the liquor tax

MALTA

Article 2, paragraph 1.a.i: Tax imposed under the Income Tax Act

Article 2, paragraph 1.a.ii: Not applicable

Article 2, paragraph 1.a.iii: Not applicable

Article 2, paragraph 1.b.i: Not applicable

Article 2, paragraph 1.b.ii: Not applicable

Article 2, paragraph 1.b.iii.A: Not applicable

Article 2, paragraph 1.b.iii.B: Not applicable

Article 2, paragraph 1.b.iii.C: Tax imposed under the Value Added Tax Act

Article 2, paragraph 1.b.iii.D: Not applicable

Article 2, paragraph 1.b.iiii.E: Not applicable

Article 2, paragraph 1.b.iii.F: Not applicable

Article 2, paragraph 1.b.iii.G: Not applicable

Article 2, paragraph 1.b.iv: Not applicable

MEXICO

Article 2, paragraph 1.a.i: Income Tax and Flat Rate Corporate Tax;

Article 2, paragraph 1.b.iii.C: Value Added Tax;

Article 2, paragraph 1.b.iii.D: Special Tax on Production and Services.

MOLDOVA

Article 2, paragraph 1. a. i: taxes on income of individuals and legal entities;

Article 2, paragraph 1.b.ii: social security contributions;

Article 2, paragraph 1.b.iii.B: taxes on immovable property;

Article 2, paragraph 1.b.iii.C: value-added taxes;

Article 2, paragraph 1.b.iii.D: excise taxes;

Article 2, paragraph 1.b.iii.E: taxes on the use of motor vehicles;

Article 2, paragraph 1.b.iv:

– taxes on natural resources ;
– local taxes.

THE NETHERLANDS

For the European part of the Netherlands

Article 2, paragraph 1 (a) (i):

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Vennootschapsbelasting)
– Dividend Tax (Dividendbelasting)

Article 2, paragraph 1 (b) (ii)

– Social security contributions (Premies sociale verzekering)

Article 2, paragraph 1 (b) (iii)

– A. Inheritance, Transfer or Gift Tax (erfbelasting, schenkbelasting)
– C. Value added tax (Omzetbelasting)

For the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba)

Article 2, paragraph 1 (a) (i):

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)

For Aruba

Article 2, paragraph 1 (a) (i):

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)
– Dividend tax (Dividendbelasting)

For Curaçao

Article 2, paragraph 1 (a) (i):

– Income Tax (Inkomstenbelasting)
– Salaries Tax (Loonbelasting)
– Corporation Tax (Winstbelasting)
– Dividend tax (Dividendbelasting)

Article 2, paragraph 1 (b) (iii):

– A. Inheritance tax (Successiebelasting)
– B. Land tax (Grondbelasting)
– C. Value added tax (Omzetbelasting)
– D. Excise duties (Accijnzen)
- special import duty on petrol (bijzonder invoerrecht op benzine);
– excise duty on beer (accijns op bier);
– excise duty on cigarettes (accijns op sigaretten);
– excise duty on spirits (accijns op gedistilleerd);
– E. Motor vehicles tax (Motorrijtuigenbelasting)

For Sint Maarten

Article 2, paragraph 1 (a) (i):

– Income Tax (Inkomstenbelasting)
– Wage tax (Loonbelasting)
– Profit tax (Winstbelasting)
– Savings tax (Spaarvermogensheffing)

Article 2, paragraph 1 (b) (iii):

– A. Inheritance tax (Successiebelasting)
– B. Transfer tax (Overdrachtsbelasting)
– C. Turnover tax (Belasting op bedrijfsomzetten)
– E. Motor vehicles tax (Motorrijtuigenbelasting)

NEW ZEALAND
Taxes of every kind and description imposed under the laws of New Zealand administered by the Commissioner of Inland Revenue, which correspond to the taxes in the categories referred to in paragraphs 1(a) and (b)(iii) A, C, D, G of Article 2 of the Convention.
NORWAY

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)

3. B. --

3. C. value added tax (merverdiavgift)
investment tax (investeringsavgift)

3. 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)

3. 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)

3. F. tax on the registration of caravans (avgift på førstegangs registrering av campingtilhengere)
annual tax on caravans (årsavgift på campingtilhengere)

3. 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)

POLAND

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.

SLOVAK REPUBLIC

Article 2, paragraph 1.a.i:

– Tax on income of individuals,

– Tax on income of legal persons;

Article 2, paragraph 1.b.iii.C:

– Value added tax;

Article 2, paragraph 1.b.iii.D:

– Excise tax;

Article 2, paragraph 1.b.iii.E:

– Motor vehicle tax.

SLOVENIA

Article 2, paragraph 1.a.i:

–  taxes on income of individuals (davek od dohodkov fizičnih oseb – dohodnina);
–  taxes on income of legal persons (davek od dohodkov pravnih oseb).

Article 2, paragraph 1.b.iii:

A   inheritance and gift tax (davek na dediščine in darila);
C   value-added tax (davek na dodano vrednost);
D   excise duties (trošarine);
G   real estate transaction tax (davek od prometa nepremičnin).

SOUTH AFRICA

Article 2, paragraph 1.a.i:

–  Income tax;
–  Withholding tax on royalties;
–  Tax on foreign entertainers and sportspersons;
–  Turnover tax on micro businesses;
–  Dividend tax;
–  Withholding tax on interest, effective date 1 March 2015.

Article 2, paragraph 1.a.ii:

–   Capital gains.

Article 2, paragraph 1.b.iii.A:

–   Estate duty;
–   Donations tax.

Article 2, paragraph 1.b.iii.B:

–   Transfer duty.

Article 2, paragraph 1.b.iii.C:

–   Value Added Tax.

Article 2, paragraph 1.b.iii.D:

–   Excise tax.

Article 2, paragraph 1.b.iii.G:

–   Securities transfer taxes.

SPAIN

Article 2, paragraph 1.a.i.

Taxes on income or profits, or taxes on capital gains which are imposed separately from the tax on income or profits, and taxes on net wealth, imposed on behalf of the member States :

–   Personal Income Tax;
–   Non-Residents Income Tax;
–   Corporate tax;
–   Wealth Tax.

Article 2, paragraph 1.b.i.

Any of the above which are imposed on behalf of political subdivisions or local authorities of a Signatory State :

–   Tax on the Increase in the Value of Urban Land;
–   Tax on Economic Activities.

Article 2, paragraph 1.b.ii.

Payments and other Social Security resources paid to the Government or to the Social Security Institutions established by law.

Article 2, paragraph 1.b.iii.

Taxes in other categories, except customs duties, imposed on behalf of a signatory State, namely :

A.   Inheritance and Gift Tax.

B.   Tax on Immovable Property.

C.:

Value-Added Taxes;
General Indirect Tax for the Canary Islands;
Tax on Imports and Deliveries of Goods in the Canary Islands;
Tax on Production, Services and Imports in the cities of Ceuta and Melilla.

D.:

Tax on the Retail Sales of Certain Hydrocarbons;
Insurance Premium Tax;
Beer Tax;
Tax on Wine and Fermented Beverages;
Tax on Intermediate Products;
Tax on Alcohol and Derived Beverages;
Hydrocarbon Tax;
Tobacco Products Tax,
Electricity Tax;
Special Tax on Certain Means of Transport.

E.   Tax on Motor Vehicles.

F.   Tax on Capital Transfers and Documented Legal Acts.

Article 2, paragraph 1.b.iv.

Any of the above which are imposed on behalf of political subdivisions or local authorities:

–   Special Tax of the Autonomous Community of the Canary Islands on Petroleum-based Fuels;
–   Tax on Construction, Installations and Works.

SWEDEN

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).

iii. B. The State tax on real estate (den statliga fastighetsskatten).

iii. C. Taxes according to the Act (1968:430) on Value Added Tax [lagen (1968:430) om mervärdeskatt].

iii. 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].

iii. 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].

iii. G. Charges according to the Act (1972:435) on Fee on Excess Freight [lagen (1972:435) om överlastavgift].

TUNISIA

Article 2, paragraph 1.a.i:

– personal income tax,
– corporation tax.

Article 2, paragraph 1.a.ii:

– tax on capital gains of:

– transfer of buildings and building lands and social rights within real estate companies,
– transfer and retrocession of shares, partnership shares and fund shares and transfer and retrocession of rights on the related titles.

Article 2, paragraph 1.b.ii:

– social security contributions payable to general government or to social security institutions established under public law.

Article 2, paragraph 1.b.iii.A:

– taxes on registration of inheritance or gift.

Article 2, paragraph 1.b.iii.B:

– tax on immovable property.

Article 2, paragraph 1.b.iii.C:

– value added tax; consumption tax; registration and stamp duties returning to the State budget other than those referred to in paragraph 1.b.iii.A.

Article 2, paragraph 1.b.iii.D:

– single tax on insurance; taxes on turnover for the benefit of special treasury funds; road tax; stamp duties; compensation charges; visit tax; administrative formalities tax; telecommunications tax.

Article 2, paragraph 1.b.iv:

– taxes on buildings; taxes on building lands; taxes on industrial, commercial or professional buildings; hotel tax; entertainment tax; other taxes and duties for the benefit of local collectivities as provided by the Code of Local Taxation promulgated by Law No.97-11 of 3 February 1997.

TURKEY

Article 2, paragraph 1.a.i :

–   the income tax;
–   the corporation tax;

Article 2, paragraph 1.a.ii: --

Article 2, paragraph 1.a.iii: --

Article 2, paragraph 1.b.i: --

Article 2, paragraph 1.b.ii: --

Article 2, paragraph 1.b.iii.A: --

Article 2, paragraph 1.b.iii.B: --

Article 2, paragraph 1.b.iii.C: value-added tax;

Article 2, paragraph 1.b.iii.D: --

Article 2, paragraph 1.b.iii.E: --

Article 2, paragraph 1.b.iii.F: --

Article 2, paragraph 1.b.iii.G: --

Article 2, paragraph 1.b.iv: --

UKRAINE

Article 2, paragraph 1.a.i :

– tax on profits of enterprises;
– tax on income of naturals.

Article 2, paragraph 1.b.ii : compulsory social security contribution.

Article 2, paragraph 1.b.iii.B : land fee.

Article 2, paragraph 1.b.iii.C : value-added tax.

Article 2, paragraph 1.b.iii.D :

– excise tax;
– duty on the development of viticulture, gardening and hop-growing.

Article 2, paragraph 1.b.iii.E : tax on the ownership of moto vehicles and other self-propelled machines and mechanisms.

Article 2, paragraph 1.b.iv :

– single tax;
– fixed agricultural tax;
– state customs;
– rental payment;
– duty for the special use of natural resources.

UNITED KINGDOM

The Convention shall apply to thoses taxes in Article 2, paragraph 1, which fall within:

For the United Kingdom of Great Britain and Northern Ireland

a) any of paragraphs (i) to (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

For Anguilla

a) paragraphs (iii)(B), (iii)(C) or (iii)(D) of sub-paragraph (b)

For Bermuda

no applicable taxes

For the British Virgin Islands

paragraphs (ii) or (iii)(B) of sub-paragraph (b).

For the Cayman Islands

a) any of paragraphs (i) to (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

For Gibraltar

a) paragraph (a)(i).

For the Isle of Man

paragraph (1)(a)(i): Income Tax.

For the Bailiwick of Jersey

- paragraph (a)(i): taxes on income or profits,
- paragraph (a)(ii): taxes on capital gains which are imposed separately from the tax on income or profits,
- paragraph (a)(iii): taxes on net wealth.

For Montserrat

a) paragraphs (i) and (iii) of sub-paragraph (a); or
b) paragraph (iii) of sub-paragraph (b).

For the Turks and Caicos Islands

. paragraph (iii) of sub-paragraph (b).

UNITED STATES OF AMERICA

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.

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   ANNEX B – Competent authorities

ALBANIA

Ministry of Finance: General Tax Directory.

ARGENTINA

Federal Administration of Public Revenue.

AUSTRALIA

Commissioner of Taxation or an authorised representative of the Commissioner.

AZERBAIJAN

Ministry of taxes,
State Customs Committee,
Ministry of Labour and Social Protection of Population,
Ministry of Finance.

BELGIUM

Minister for Finance or an authorised representative.

BELIZE

Financial Secretary in the Ministry of Finance.

CANADA

The Minister of National Revenue or the Minister’s authorised representative.

COLOMBIA

The competent authority for the Republic of Colombia is the Director General of the National Tax and Customs Administration (Director General de la Dirección de Impuestos y Aduanas Nationales – DIAN) or his autorised representative.

COSTA RICA

The Director of the Tax Administration (Director General de Tributación).

CROATIA

The Ministry of Finance or its authorised representative.

CZECH REPUBLIC

The Minister of Finance or his authorised representative;
The Czech Social Security Administration in relation to compulsory social security contributions and a contribution to the state employment policy;
The Center for International Reimbursements in relation to compulsory public health insurance contributions.

DENMARK

(except for Greenland)

The Minister for Taxation of his authorised representative,

Greenland

The Local Government or its authorised representative.

FINLAND

The National Board of Taxes.

FRANCE

1. For the contributions referred to in Chapter VI of Title III of Book I of the Social Security Code and in Chapter II of Ordinance No. 96-50 of 24 January 1996 on the social debt repayment:

– concerning those recovered by social security bodies : as appropriate, the Chairman of the Administrative Council of the Central Agency for Social Security Bodies (Agence centrale des organismes de sécurité sociale – ACOSS) or the Chairman of the Administrative Council of the Agricultural Social Insurance Mutual Benefit Fund (Caisse centrale de mutualité sociale agricole – CCMSA);

– concerning those recovered by the Treasury: the Minister responsible for the Budget or his authorised representative;

2. For all the other taxes referred to in Annex A : the Minister responsible for the Budget or his authorised representative.

GEORGIA

The Ministry of Finance or its authorised representative.

GHANA

The Commissioner-General of the Ghana Revenue Authority or an authorized representative.
Address:
Commissioner-General
Ghana Revenue Authority
GP 2202 Accra, Ghana.

GREECE

The Minister of Economy and Finance or his authorised representative.

For Exchange of Information on Value added taxes : Ministry of Finance, General Secretariat of Taxation and Customs, General Directorate of Tax Audits and Public Revenues, Directorate of Tax Audits, Section B' – CLOEL.

INDIA

The Minister of Finance or his authorised representatives i.e., the Joint Secretary, Foreign Tax and Tax Research Division-I and the Joint Secretary, Foreign Tax and Tax Research Division-II, Department of Revenue, Ministry of Finance.

IRELAND

The Revenue Commissioners or their authorised representative.

ITALY

The Ministry of Economy and Finance – Tax Policy Department.

JAPAN

The Minister of Finance or his authorised representative.

KOREA

The Minister of Strategy and Finances or his authorized representative

MALTA

The Minister responsible for finance or his authorised representative

MEXICO

– Ministry of Finance;
– Tax Administration Service.

MOLDOVA

The Ministry of Finance or its authorised representatives.

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.

Curaçao

The Minister of Finance or his authorised representative.

Sint Maarten

The Minister of Finance or his authorised representative.

Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba)

The Minister of Finance or his authorised representative.

Aruba

The Minister of Finance or his authorised representative.

NEW ZEALAND

The Commissioner of Inland Revenue or an authorised representative of the Commissioner.

NORWAY

The Minister of Finance and Customs or his authorised representative.

POLAND

For the Republic of Poland, the term 'competent authority' means the Minister of Finance or his authorized representative.

SLOVAK REPUBLIC

The Ministry of Finance or its authorised representative.

SLOVENIA

The Ministry of Finance of the Republic of Slovenia or its authorised representative

SOUTH AFRICA

The Commissioner for the South Africa revenue Service or an authorised representative of the Commissioner.

SPAIN

The Minister of Economy and Finance, or the authorised representative thereof, and within the sphere of their powers, the Minister of Employment and Immigration or the Minister that, in the future, may replace him, regardless of the fact that, in practice, such functions may be carried out by the General Treasury of the Social Security.

SWEDEN

The Minister of Finance or the National Tax Board.

TUNISIA

The Minister in charge of Finance or his authorised representatives.

TURKEY

The Minister of Finance or his authorised representative.

UKRAINE

The State Tax Administration of Ukraine;
The State Customs Service of Ukraine;
The Pension Fund of Ukraine.

UNITED KINGDOM

For the United Kingdom of Great Britain and Northern Ireland:
The Commissioners for Her Majesty's Revenue and Customs or their authorised representative

For Anguilla:
The Permanent Secretary for Finance or their authorised representative.

For Bermuda:
The Minister of Finance or its authorised representative.

For the British Virgin Islands:
The International Tax Authority - Ministry of Finance.

For the Cayman Islands:
The Tax Information Authority or its authorised representative.

For Gibraltar:
The Commissioner of Income Tax of the Government of Gibraltar.

For Bailiwick of Jersey:
The Treasury and Resources Minister or his authorised representative.

For the Isle of Man:
The Assessor of Income Tax or his or her delegate.

For Montserrat:
The Comptroller of Inland Revenue or their authorised representative.

For the Turks and Caicos Islands:
The Permanent Secretary for the Ministry of Finance, Investment and Trade or their authorised representative.

UNITED STATES OF AMERICA

For the United States, the term "competent authority" means the Secretary of the Treasury or his designee.

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   ANNEX C – Definition of the word "national" for the purpose of the Convention

AUSTRALIA

In relation to Australia, the term “national” means any individual possessing the citizenship of Australia; and any legal person, company, partnership or association deriving its status as such from the laws in force in Australia.

AZERBAIJAN

– all individuals possessing the nationality of the Republic of Azerbaijan;
– all legal persons (including partnership and joint venture), companies, associations and other organisations deriving their status as such from the legislation of the Republic of Azerbaijan.

BELGIUM

None.

BELIZE

In relation to Belize, the term “national” means any individual possessing the citizenship of Belize.

GEORGIA

– any individual possessing the citizenship of Georgia;
– any legal person or partnership or association deriving its status as such from the laws in force in Georgia.

GREECE

None provided.

IRELAND

The term “nationals” in relation to Ireland shall be understood as any individuals possessing the citizenship of Ireland, and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Ireland.

KOREA

1. Any individual possessing the nationality of the Republic of Korea.
2. Any legal person, partnership or association deriving its status as such from the laws in force in the Republic of Korea.

MEXICO

(i) any individual of Mexican nationality ; and
(ii) any legal entity, company or association that derives its status as such from the current legislation in Mexico.

NETHERLANDS

For the European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), Aruba, Curaçao and Sint Maarten

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 European part of the Netherlands, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), Aruba, Curaçao and Sint Maarten.

NEW ZEALAND

Any individual possessing the nationality or citizenship of New Zealand and any legal person, partnership or association deriving its status as such from the laws in force in New Zealand.

SLOVAK REPUBLIC

i. any individual possessing the nationality or citizenship of the Slovak Republic;
ii. any legal person, association and other entities deriving its status as such from the laws in force in the Slovak Republic.

SOUTH AFRICA

Any individual possessing the nationality or citizenship of South Africa and any legal person, partnership, association, or other entity deriving its status as such from the laws in force in South Africa.

SPAIN

1.    All individuals of Spanish nationality.
2.    All legal persons, partnerships or associations and other institutions set up in accordance with current Spanish legislation.

TUNISIA

any individuals possessing the Tunisian nationality, and
any legal person, partnership, association and other organisation deriving their status as such from the legislation of Tunisia.

TURKEY

All individuals possessing Turkish nationality in accordance with the Turkish Nationality Code, and all legal persons, partnership or association deriving their status as such from the laws in force in Turkey.

UNITED KINGDOM

In relation to the United Kingdom, the term "national" means any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the United Kingdom.

In relation to Anguilla, the term "national" means any person regarded as belonging to Anguilla under section 80 of the Anguilla Constitution, as amended by the Anguilla Constitution (Amendment) Order 1990 S.I. 1990/587.

In relation to Bermuda, the term "national" means any individual possessing Bermudian Status as defined in accordance with paragraph 102(3) of Schedule 1 to the Bermuda Constitution Order S.I. 1968/182, and any legal person, partnership, company, trust, estate, association or other entity created under the laws in force in Bermuda.

In relation to the British Virgin Islands, the term "national" means any person who belongs to the British Virgin Islands within the meaning of section 2(2) of the Virgin Islands Constitution Order 2007 S.I.2007/1678 and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the British Virgin Islands.

In relation to the Cayman Islands, the term "national" means any person who possesses Caymanian status under the repealed Immigration Law (2003 Revision) or any earlier law providing for the same or similar rights, and includes any person who acquires the status under Part III of the Immigration Law (2012 Revision).

In relation to Gibraltar, the term "national" means a Gibraltarian within the meaning of the Gibraltarian Status Act 1962 and any legal person, partnership or association deriving its status as such from the laws in force in Gibraltar.

In relation to the Isle of Man, the term "national" means any individual who has a right of abode in the Isle of Man and possesses British citizenship and any legal person, partnership or association deriving its status as such under the laws of the Isle of Man.

In relation to the Bailiwick of Jersey, the term "national" means any citizen of the Bailiwick of Jersey and any legal person, partnership or association deriving its status as such from the laws in force in the Bailiwick of Jersey.

In relation to Montserrat, the term "national" means a person defined as Montserratian under section 107(2) of the Montserrat Constitution Order 2010 S.I. 2010/2474.

In relation to the Turks and Caicos Islands, the term "national" means a person defined as a Turks and Caicos Islander under section 132 of the Turks and Caicos Islands Constitution Order 2011 S.I. 2011/1861.

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