Convention on Mutual Administrative Assistance in Tax Matters

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Convention on Mutual Administrative Assistance in Tax Matters
(and protocol)
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  Original version
  Original and Amended version
  Amended version
Signed 25 January 1988
(27 May 2010)
Location Strasbourg (Paris)
Effective 1 April 1995 (1 June 2011)
Condition 5 ratifications (5 ratifications)
Parties 24 (amended version: 38)
Depositary Secretary General of the Council of Europe and
the Secretary General of OECD
Languages English and French

The Convention on Mutual Administrative Assistance in Tax Matters is a convention developed by the OECD and the Council of Europe which is open to members of both organizations. The convention regulates information exchange between states parties on the exchange of information regarding to tax matters. Since entry into force of the 2010 protocol to the convention, it is open to any state party after invitation by the present states parties.

Ratifications[edit]

The convention entered into force upon the ratification of five members. Current parties are:

Country Ratification (original convention) Ratification (amending protocol)/
amended convention
Comments
 Argentina 1 January 2013
 Australia 30 August 2012
 Azerbaijan 3 June 2004
 Belgium 1 December 2000
 Belize 29 May 2013
 Canada 1 March 2014[1]
 Colombia 19 March 2014
 Costa Rica 5 April 2013
 Croatia 28 February 2014
 Czech Republic 11 October 2013
 Denmark 1 April 1995 28 January 2011 Including Faroe Islands (since 2007) and Greenland
 Estonia 8 July 2014
 Finland 1 April 1995 21 December 2010
 France 25 May 2005
 Georgia 28 February 2011 28 February 2011
 Ghana 29 May 2013
 Greece 29 May 2013 29 May 2013
 Iceland 22 July 1996 28 October 2011
 India 21 February 2012
 Ireland 29 May 2013
 Italy 31 January 2006 17 January 2012
 Japan 28 June 2013 28 June 2013
 Korea 26 March 2012 26 March 2012
 Latvia 15 July 2014
 Lithuania 4 February 2014 4 February 2014
 Malta 29 May 2013
 Mexico 23 May 2012 23 May 2012
 Moldova 24 November 2011 24 November 2011
 Kingdom of the Netherlands 15 October 1996 29 May 2013 for the islands in the Caribbean: only when a tax agreement is in force[2]
 New Zealand 21 November 2013
 Norway 1 April 1995 18 February 2011
 Poland 1 October 1997 22 June 2011
 Romania 11 July 2014 11 July 2014
 Slovakia 21 November 2013
 Slovenia 31 January 2011 31 January 2011
 South Africa 21 November 2013
 Spain 1 December 2010 1 January 2013
 Sweden 1 April 1995 27 May 2011
 Tunisia 31 October 2013
 Ukraine 26 March 2009 22 May 2013
 United Kingdom 24 January 2008 30 June 2011 Also extended to Anguila, Bermuda, Cayman Islands, Gibraltar, Isle of Man, Jersey, Montserrat and Turks and Caicos Islands
 United States 30 January 1991 Including all territories under its jurisdiction

See also[edit]

References[edit]

  1. ^ Canada ratified the protocol, without ratifying the original convention
  2. ^ "Detailpagina Verdragenbank". Government of the Netherlands (in Dutch). Retrieved 24 May 2011. 

External links[edit]