Fiji Status of List of Reservations and Notifications at the Time of Signature

Similar documents
Deposited on 15 December 2017

Deposited on 11 January 2019

Deposited on signature on 24 January 2018 REPUBLIC OF PANAMA

Curaçao (submitted by the Kingdom of the Netherlands on behalf of Curaçao)

The Republic Of Seychelles

URUGUAY. Status of List of Reservations and Notifications at the Time of Signature

Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non- Residents. 18 July 2014

The Czech Republic signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Norway signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

KPMG Japan Tax Newsletter

Egypt signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Cyprus signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Argentina signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Japan signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Hong Kong joins Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Mauritius signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Korea signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

India signs the Multilateral Convention Provisional List of reservations and notifications released

Double Taxation Relief (India) Amendment Order 1999

International tax challenges for Asia and the G20: Competition and coordination. Professor Miranda Stewart

Multilateral Instruments - Indian Perspective

BEPS ACTION 15. Development of a Multilateral Instrument to Implement the Tax Treaty related BEPS Measures

Australia s adoption of the BEPS Convention (Multilateral Instrument) Consultation Paper December 2016

Belgium signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS and submits its MLI positions

India signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

BEPS Multilateral Instrument (MLI), India s Corresponding Positions, Implementation (GAAR)

International Tax Conference

The exchange of international tax information: The Panama Case.

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA HOUSE OF REPRESENTATIVES INTERNATIONAL TAX AGREEMENTS AMENDMENT BILL 2016 EXPLANATORY MEMORANDUM

SYNTHESISED TEXT THE MLI AND THE CONVENTION BETWEEN JAPAN AND THE CZECHOSLOVAK SOCIALIST

Ireland signs Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Luxembourg explains its positions on Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Seamless tax solutions from territory to territory

Bombay Chartered Accountants Society DTAA Course Multilateral Instrument (MLI) Note for discussion 20 th January Contents

MINISTERIAL REGULATION dated February 7, 2014 for the modification of the Regulation on registration and registration reference (AB 1991 no.

United Kingdom/United States Dual Consolidated Loss Competent. Authority Agreement CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF

KPMG Japan tax newsletter

Fjji Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: June 2015

Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

FATCA, an American law applied starting July 1 st, 2014 to fight offshore tax evasion by US Taxpayers

Information on Subscription for the. Fifth General Capital Increase

Investing In and Through Singapore

New Australia- Germany Tax Treaty enters into force

Fiji Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: October 2016

Luxembourg publishes draft law ratifying Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Withholding Tax Rate under DTAA

HOW TO READ A TREATY Introduction (India UK Treaty) Kishor Karia

OECD releases final report under BEPS Action 6 on preventing treaty abuse

Withholding tax rates 2016 as per Finance Act 2016

INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED

International Tax. international tax developments in the Asia Pacific region. February 2015

PROTOCOL. The Government of Ireland and the Government of the United Kingdom of Great Britain and Northern Ireland;

INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED

Fiji Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre

Alter Domus SINGAPORE

Korea Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: August 2014

Definition of international double taxation

Offshore Education Questionnaire Results

KPMG Japan Tax Newsletter

PROTOCOL. The Government of Ireland and the Government of the United Kingdom of Great Britain and Northern Ireland;

Alder & Sound Mannerheimintie 16 A FI Helsinki The Finnish Transfer Pricing Firm of the Year

APA & MAP COUNTRY GUIDE 2017 MOROCCO

SINGAPORE - FINAL LIST OF MFN EXEMPTIONS (For the Second Package of Commitments) Countries to which the measure applies

How to read Tax Treaties Salient features of select Indian DTAA. Arpit Jain Chartered Accountant

Report of the Finance and Expenditure Committee

Papua New Guinea Tax Profile

ASPAC and the Multilateral Instrument Implementing the Treaty Related BEPS Provisions

Imposition of anti-dumping duty on Ethanolamine originating from the United States, Malaysia, Kingdom of Thailand and Japan

NOTIFICATION NO. 62/2011[F.NO.501/01/1973-FTD-I], DATED

India s MLI Positions

December Overview. Table 1.1 Overview trends for Domestic, Export and Import trade

HOW DOES BEPS IMPACT THE DEFINITION OF A PERMANENT ESTABLISHMENT?

Singapore Tax Profile

Albania 10% 10%[Note1] 10% 10% Armenia 10% 10% [Note1] 10% 10% Austria 10% 10% [Note1] 10% 10%

APA & MAP COUNTRY GUIDE 2017 CANADA

PROTOCOL. Have agreed as follows:

BY THE BLESSINGS OF THE ALMIGHTY GOD MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

New Zealand. Total MAP Caseload. Average time needed to close MAP cases (in months) n.a. n.a

Other Tax Rates. Non-Resident Withholding Tax Rates for Treaty Countries 1

International Tax. 15/16 May State Convention Queensland. Ian Dinnison KPMG. Paper Written & Presented By: Ian Dinnison

Section 872. Gross Income. Rev. Rul

PROTOCOL TO AMEND THE CONVENTION BETWEEN THE GRAND DUCHY OF LUXEMBOURG AND THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND

תמונת מצב עדכנית ומבט ישראלי - BEPS

1666 K Street, N.W. Washington, DC Telephone: (202) Facsimile: (202)

By signing this Signature Page, the Offeror represents and certifies compliance with the attached Certifications and Representations.

GUERNSEY. Sections 75C and 75CC of the Income Tax (Guernsey) Law, 1975

2017 UPDATE TO THE OECD MODEL TAX CONVENTION. 2 November 7

THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE,

Hong Kong Tax Alert. Hong Kong signs comprehensive double tax agreement with Saudi Arabia. 31 August Issue No. 13

Registration of Foreign Limited Partnerships in the Cayman Islands

Tax Flash by PwC experts

The New Global Standard: Automatic Exchange of Information on Financial Accounts

TAXATION (IMPLEMENTATION) (INTERNATIONAL TAX COMPLIANCE) (COMMON REPORTING STANDARD) (JERSEY) REGULATIONS 2015

FDI PROMOTION AND ARBITRATION Prof. Dr. Jordi Paniagua University of Valencia 13 Februray 2018

The Multilateral Convention and BEPS Investment in and from India

Minutes of Meeting. ADB/OECD Anti-Corruption Initiative for Asia and the Pacific. Participants. Chairs of the Meeting. Summary of the Discussions

New Zealand Tax Profile

MEASURES TO STRENGTHEN INTERNATIONAL CO-OPERATION IN NUCLEAR SAFETY AND RADIOLOGICAL PROTECTION. and

IBFD Course Programme International Tax Planning after BEPS and the MLI

Transcription:

Fiji Status of List of Reservations and Notifications at the Time of Signature This document contains a provisional list of expected reservations and notifications to be made by Fiji pursuant to Articles 28(7) and 29(4) of the Convention.

Article 2 Interpretation of Terms Notification - Agreements Covered by the Convention Pursuant to Article 2(1)(a)(ii) of the Convention, Fiji wishes the following agreements to be covered by the Convention: No Title Other Contracting Jurisdiction 1 Convention between Fiji and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 2 Agreement between the Government of the Republic of Fiji and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 3 Convention between the Government of the United Kingdom of Great Britain and Northern Island and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 4 Agreement between Fiji and Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 5 Agreement between Fiji and Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 6 Agreement between Fiji and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Original/ Amending Instrument Date of Signature Date of Entry into Force Australia Original 15-10-1990 28-12-1990 India Original 30-01-2014 15.05.2014 Japan Original 01-10-1970 01-10-1970 Korea Original 19-09-1994 17-02-1995 Malaysia Original 19-12-1995 30.07.1997 New Zealand Original 27-10-1976 01-01-1976 Amending Instrument (a) 30-12-1986 01-01-1978

7 Agreement between Fiji and Papua New Guinea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 8 Convention between Fiji and the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains 9 Agreement between Fiji and Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 10 Agreement between Fiji and United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 11 Convention between Fiji and the United Kingdom for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Papua New Guinea Amending Instrument (b) 25-12-1994 01-01-1994 Original 29-04-1998 01-01-1999 Qatar Original 17-06-2013 01-01-2014 Singapore Original 20-12-2005 28 11 2006 United Arab Emirates United Kingdom Original 02-09-2012 01-01-2012 Original 21-11-1975 27-08-1976

Article 3 Transparent Entities Not Applicable

Article 4 Dual Resident Entities Reservation Pursuant to Article 4(3)(e) of the Convention, Fiji reserves the right to replace the last sentence of Article 4(1) with the following text for the purposes of its Covered Tax Agreements: In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement. Pursuant to Article 4(4) of the Convention, Fiji considers that the following agreements contain a provision described in Article 4(2) that is not subject to a reservation under Article 4(3)(b) through (d). The article and paragraph number of each such provision is identified below. 1 Australia Article 4(5) 2 India Article 4(3) 4 Korea Article 4(3) 5 Malaysia Article 4(3) 6 New Zealand Article 4(3) 7 Papua New Guinea Article 4(3) 8 Qatar Article 4(3) 9 Singapore Article 4(3) 10 United Arab Emirates Article 5(4) 11 United Kingdom Article 4(3)

Article 6 Purpose of a Covered Tax Agreement Notification of Choice of Optional Provisions Pursuant to Article 6(6) of the Convention, Fiji hereby chooses to apply Article 6(3). Notification of Existing Preamble Language in Listed Agreements Pursuant to Article 6(5) of the Convention, Fiji considers that the following agreements are not within the scope of a reservation under Article 6(4) and contains preamble language described in Article 6(2). The text of the relevant preambular paragraph is identified below. Listed Agreement Number Other Contracting Jurisdiction 1 Australia 2 India 3 Japan 4 Korea 5 Malaysia 6 New Zealand 7 Papua New Guinea 8 Qatar 9 Singapore Preamble Text Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Desiring to conclude an Agreement for the avoidance of Double taxation and the prevention of fiscal evasion with respect to taxes on income and <with a view to promoting economic cooperation between the two countries,> Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and <for the encouragement of mutual trade and investment,> Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and <for the encouragement of mutual trade and investment,> Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

10 11 United Arab Emirates United Kingdom Desiring to <promote their economic relations> through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Notification of Listed Agreements Not Containing Existing Preamble Language Pursuant to Article 6(6) of the Convention, Fiji considers that the following agreements do not contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters. Listed Agreement Number Other Contracting Jurisdiction 1 Australia 2 India 3 Japan 6 New Zealand 7 Papua New Guinea 8 Qatar 9 Singapore 11 United Kingdom

Article 7 Prevention of Treaty Abuse Notification of Choice of Optional Provisions Pursuant to Article 7(17)(b) of the Convention, Fiji hereby chooses to apply Article 7(4). Pursuant to Article 7(17)(a) of the Convention, Fiji considers that the following agreements are not subject to a reservation described in Article 7(15)(b) and contains a provision described in Article 7(2). The article and paragraph number of each such provision is identified below. 2 India Article 28(2), (3)

Article 8 Dividend Transfer Transactions Not Applicable

Article 9 Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property Pursuant to Article 9(7) of the Convention, Fiji considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below. 1 Australia Article 13(4) 2 India Article 13(4) 3 Japan Article 9(2)(d) 10 United Arab Emirates Article 14(4) 11 United Kingdom Article 14(2)

Article 10 Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions Not Applicable

Article 11 Application of Tax Agreements to Restrict a Party s Right to Tax its Own Residents Pursuant to Article 11(4) of the Convention, Fiji] considers that the following agreement contains a provision described in Article 11(2). The article and paragraph number of each such provision is identified below. 1 Australia Article 9(3)

Article 12 Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies Pursuant to Article 12(5) of the Convention, Fiji considers that the following agreements contain a provision described in Article 12(3)(a). The article and paragraph number of each such provision is identified below. 1 Australia Article 5 (5) (a) 2 India Article 5 (5) (a) 3 Japan Article II (i) (v) 4 Korea Article 5 (5) 5 Malaysia Article 5 (5) (a) 6 New Zealand Article 5 (5) (a) 7 Papua New Guinea Article 5 (5) (a) 8 Qatar Article 5 (5) 9 Singapore Article 5 (5) 10 United Arab Emirates Article 6 (7) 11 United Kingdom Article 5 (5) Pursuant to Article 12(6) of the Convention, Fiji considers that the following agreements contain a provision described in Article 12(3)(b). The article and paragraph number of each such provision is identified below. 1 Australia Article 5 (6) 2 India Article 5 (7) 3 Japan Article II (i) (v) 4 Korea Article 5 (6) 5 Malaysia Article 5 (6) 6 New Zealand Article 5 (7) 7 Papua New Guinea Article 5 (6) 8 Qatar Article 5 (7) 9 Singapore Article 5 (6) 10 United Arab Emirates Article 6 (9) 11 United Kingdom Article 5 (6)

Article 13 Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions Notification of Choice of Optional Provisions Pursuant to Article 13(7) of the Convention, Fiji hereby chooses to apply Option [A] under Article 13(1).] Pursuant to Article 13(7) of the Convention, Fiji considers that the following agreements contain a provision described in Article 13(5)(a). The article and paragraph number of each such provision is identified below. 1 Australia Article 5 (3) 2 India Article 5 (4) 3 Japan Article II (i) (iii) 4 Korea Article 5 (4) 5 Malaysia Article 5 (3) 6 New Zealand Article 5 (3) 7 Papua New Guinea Article 5 (4) 8 Qatar Article 5 (4) 9 Singapore Article 5 (3) 10 United Arab Emirates Article 6 (6) 11 United Kingdom Article 5 (3)

Article 14 Splitting-up of Contracts Not Applicable

Article 16 Mutual Agreement Procedure Pursuant to Article 16(6)(a) of the Convention, Fiji considers that the following agreements contain a provision described in Article 16(4)(a)(i). The article and paragraph number of each such provision is identified below. 1 Australia Article 26(1), first sentence 2 India Article 25(1), first sentence 4 Korea Article 25(1), first sentence 5 Malaysia Article 26(1), first sentence 6 New Zealand Article 21(1), first sentence 7 Papua New Guinea Article 25(1), first sentence 8 Qatar Article 25(1), first sentence 9 Singapore Article 25(1), first sentence 10 United Arab Emirates Article 25(1), first sentence 11 United Kingdom Article 25(1), first sentence Pursuant to Article 16(6)(b)(i) of the Convention, Fiji considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. 8 Qatar Article 25(1), second sentence Pursuant to Article 16(6)(b)(ii) of the Convention, Fiji considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. 1 Australia Article 26(1), second sentence 2 India Article 25(1), second sentence 4 Korea Article 25(1), second sentence 5 Malaysia Article 26(1), second sentence 7 Papua New Guinea Article 25(1), second sentence 9 Singapore Article 25(1), second sentence 10 United Arab Emirates Article 25(1), second sentence

Notification of Listed Agreements Not Containing Existing Provisions Pursuant to Article 16(6)(c)(i) of the Convention, Fiji considers that the following agreements do not contain a provision described in Article 16(4)(b)(i). Listed Agreement Number Other Contracting Jurisdiction 3 Japan 6 New Zealand Pursuant to Article 16(6)(c)(ii) of the Convention, Fiji considers that the following agreements do not contain a provision described in Article 16(4)(b)(ii). Listed Agreement Number Other Contracting Jurisdiction 1 Australia 5 Malaysia 6 New Zealand 7 Papua New Guinea 8 Qatar 11 United Kingdom Pursuant to Article 16(6)(d)(i) of the Convention, Fiji considers that the following agreement does not contain a provision described in Article 16(4)(c)(i). Listed Agreement Number Other Contracting Jurisdiction 6 New Zealand Pursuant to Article 16(6)(d)(ii) of the Convention, Fiji considers that the following agreements do not contain a provision described in Article 16(4)(c)(ii). Listed Agreement Number Other Contracting Jurisdiction 1 Australia 5 Malaysia 6 New Zealand 7 Papua New Guinea 11 United Kingdom

Article 17 Corresponding Adjustments Pursuant to Article 17(4) of the Convention, Fiji considers that the following agreements contain a provision described in Article 17(2). The article and paragraph number of each such provision is identified below. 1 Australia Article 9 (4) 2 India Article 9 (2) 7 Papua New Guinea Article 9 (3) 8 Qatar Article 9 (2) 9 Singapore Article 9 (2) 10 United Arab Emirates Article 10 (2)

Article 18 Choice to Apply Part VI Notification of Choice of Optional Provisions Pursuant to Article 18 of the Convention, Fiji hereby chooses to apply Part VI.

Article 23 Type of Arbitration Process Notification of Choice of Optional Provisions Pursuant to Article 23(4) of the Convention, Fiji hereby chooses to apply Article 23(5).

Article 24 Agreement on a Different Resolution Notification of Choice of Optional Provisions Pursuant to Article 24(1) of the Convention, Fiji hereby chooses to apply Article 24(2).