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The Convention on Mutual Administrative Assistance in Tax Matters is a convention to facilitate the entering into bilateral tax information exchange agreements between state parties. The Convention was developed by the OECD and the Council of Europe and was open for signature to members of both organizations on 25 January 1988, and entered into force in 1995. An amending protocol was concluded on 27 May 2010, which since coming into force became open to any state at the invitation of present state parties.


Ratifications

The Convention as well as the amending protocol entered into force upon the ratification of five members. As of August 2021, one state (the United States) is a party to the original convention only, 26 states have ratified the original 1995 convention and the amending protocol, while 65 others are parties to the amended convention. The table below shows between whom the convention applies.


See also

* Tax information exchange agreements * International taxation


References

{{Reflist


External links


Convention text
- Centre for Tax Policy and Administration
Protocol text - Protocol amending the Convention on Mutual Administrative Assistance in Tax MattersSignatures and ratifications
Treaties entered into force in 1995 Treaties concluded in 1988 Tax treaties OECD treaties Council of Europe treaties Treaties of Albania Treaties of Argentina Treaties of Australia Treaties of Austria Treaties of Azerbaijan Treaties of Belgium Treaties of Belize Treaties of Cameroon Treaties of Canada Treaties of the People's Republic of China Treaties of Colombia Treaties of Costa Rica Treaties of Croatia Treaties of Cyprus Treaties of the Czech Republic Treaties of Denmark Treaties of Estonia Treaties of Finland Treaties of France Treaties of Georgia (country) Treaties of Germany Treaties of Ghana Treaties of Greece Treaties of Hungary Treaties of Iceland Treaties of India Treaties of Indonesia Treaties of Ireland Treaties of Italy Treaties of Japan Treaties of South Korea Treaties of Latvia Treaties of Lithuania Treaties of Luxembourg Treaties of Malta Treaties of Mauritius Treaties of Mexico Treaties of Moldova Treaties of the Netherlands Treaties of New Zealand Treaties of Nigeria Treaties of Norway Treaties of Poland Treaties of Portugal Treaties of Romania Treaties of San Marino Treaties of Saudi Arabia Treaties of Seychelles Treaties of Slovakia Treaties of Slovenia Treaties of South Africa Treaties of Spain Treaties of Sweden Treaties of Tunisia Treaties of Ukraine Treaties of the United Kingdom Treaties of the United States 1988 in France Treaties extended to Norfolk Island Treaties extended to Christmas Island Treaties extended to the Cocos (Keeling) Islands Treaties extended to Ashmore and Cartier Islands Treaties extended to Heard Island and McDonald Islands Treaties extended to the Coral Sea Islands Treaties extended to the Faroe Islands Treaties extended to Greenland Treaties extended to the Netherlands Antilles Treaties extended to Aruba Treaties extended to Montserrat Treaties extended to American Samoa Treaties extended to Baker Island Treaties extended to Guam Treaties extended to Howland Island Treaties extended to Jarvis Island Treaties extended to Johnston Atoll Treaties extended to Midway Atoll Treaties extended to Navassa Island Treaties extended to the Trust Territory of the Pacific Islands Treaties extended to Palmyra Atoll Treaties extended to Puerto Rico Treaties extended to the United States Virgin Islands Treaties extended to Wake Island Treaties extended to the Panama Canal Zone Treaties extended to the Northern Mariana Islands Mutual legal assistance treaties Treaties of Andorra Treaties of Barbados Treaties of Monaco Treaties of Pakistan Treaties of Bulgaria Treaties of Chile Treaties of Liechtenstein Treaties of Israel Treaties of the Marshall Islands Treaties of Nauru Treaties of Saint Lucia Treaties of Saint Kitts and Nevis Treaties of Saint Vincent and the Grenadines Treaties of Samoa Treaties of Senegal Treaties of Switzerland Treaties of Singapore Treaties of Uganda Treaties of Uruguay International taxation Anti-tax avoidance measures