Reservations

(1) In accordance with sub-paragraph (b) of paragraph 1 of Article 30 of the Convention, the competent authority may refuse to provide assistance in the recovery of any tax claim or in the recovery of administrative fine, for all taxes. (2) In accordance with sub-paragraph (d) of paragraph 1 of Article 30 of the Convention, the competent authority may refuse to provide assistance in the service of documents for all taxes. Mutual Administrative Assistance PART IIA Automatic Exchange of Annual Country-by-Country Reports