By Organisation for Economic Co-Operation and Development
Ebook by means of enterprise for fiscal Co-Operation and improvement
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Extra info for Oecd Code of Liberalisation of Capital Movements 2003
Loans. B. Gifts and endowments. C. Dowries. D. Inheritances and legacies. Remark: Transfers under D shall be free provided that the deceased was resident and the beneficiary non-resident at the time of the deceased’s death. E. Settlement of debts in their country of origin by immigrants. 35 F. Emigrants’ assets. Remark: Transfers under F shall be free upon emigration irrespective of the nationality of the emigrant. G. Gaming. (See List B) H. Savings of non-resident workers. XV. Physical movement of capital assets A.
Sureties and guarantees: (See List A) 40 B. Financial back-up facilities: 1. By non-residents in favour of residents. 2. By residents in favour of non-residents. XI. Operation of deposit accounts15 A. Operation by non-residents of accounts with resident institutions: (See List A) B. Operation by residents of accounts with non-resident institutions: 1. In domestic currency. 2. In foreign currency. XII. Operations in foreign exchange16 A. B. In the country concerned by non-residents: 1. Purchase of domestic currency with foreign currency.
Credits granted by residents to non-residents. Remark: Transactions and transfers under VIII(ii)/B shall be free if the creditor is an enterprise permitted to extend credits and loans on its national market. IX. Financial credits and loans14 A. Credits and loans granted by non-residents to residents. B. Credits and loans granted by residents to non-residents. Remarks: Transactions and transfers under IX/A shall be free if the debtor is an enterprise. Transactions and transfers under IX/B shall be free if the creditor is an enterprise permitted to extend credits and loans on its national market.