Convention on Mutual Administrative Assistance in Tax Matters

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Convention on Mutual Administrative Assistance in Tax Matters
(and amending protocol)
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  Original version
  Original and Amended version
  Amended version
  signatories that did not ratify
Signed 25 January 1988
(27 May 2010)
Location Strasbourg (Paris)
Effective 1 April 1995 (1 June 2011)
Condition 5 ratifications (5 ratifications)
Signatories 88
Parties 28 (amended version: 74)
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 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 as well as the amending protocol entered into force upon the ratification of five members. As of January 2017, 27 states ratified the original 1995 convention and its amending protocol, while 48 others became party to the amended convention. One state (United States) is party to the original convention only. The table below shows between whom the convention applies

Category Name Number of States Convention applies between
other states of category
O Original Convention 1 O + O&AP
O&AP Original Convention and Amending Protocol 26 O + O&AP + AC (all states)
AC Amended Convention 48 O&AP + AC
Country Ratification (original convention) Ratification (amending protocol, AP)/
amended convention (AC)
Comments
 Albania 8 August 2013 (AC)
 Andorra 25 August 2016 (AC)
 Argentina 13 September 2012 (AC)
 Austria 28 August 2014 (AC)
 Australia 30 August 2012 (AC)
 Azerbaijan 3 June 2004 29 May 2015 (AP)
 Barbados 4 July 2016 (AC)
 Belgium 1 August 2000 8 December 2014 (AP)
 Belize 29 May 2013 (AC)
 Brazil 1 June 2016 (AC)
 Bulgaria 14 March 2016 (AC)
 Canada 21 November 2013 (AP)[1]
 Cameroon 30 June 2015 (AC)
 Chile 7 July 2016 (AC)
 China 21 October 2015 (AC)
 Colombia 19 March 2014 (AC)
 Costa Rica 5 April 2013 (AC)
 Croatia 28 February 2014 (AP)
 Cyprus 19 December 2014 19 December 2014 (AP)
 Czech Republic 11 October 2013 (AC)
 Denmark 1 April 1995 28 January 2011 (AP) Including Faroe Islands (since 2007) and Greenland
 Estonia 8 July 2014 (AC)
 Finland 1 April 1995 21 December 2010 (AP)
 France 25 May 2005 13 December 2011 (AP)
 Georgia 28 February 2011
 Germany 28 August 2015 28 August 2015 (AP)
 Ghana 29 May 2013 (AC)
 Greece 29 May 2013 29 May 2013 (AP)
 Hungary 7 November 2014 7 November 2014 (AP)
 Iceland 22 July 1996 28 October 2011 (AP)
 India 21 February 2012 (AC)
 Indonesia 21 January 2015 (AC)
 Ireland 29 May 2013 (AC)
 Israel 31 August 2016 (AC)
 Italy 31 January 2006 17 January 2012 (AP)
 Japan 28 June 2013 28 June 2013 (AP)
 Kazakhstan 8 April 2014 (AC)
 Korea 26 March 2012 26 March 2012 (AP)
 Latvia 15 July 2014 (AC)
 Liechtenstein 22 August 2016 (AC)
 Lithuania 4 February 2014 4 February 2014 (AP)
 Luxembourg 11 July 2014 11 July 2014 (AP)
 Malta 29 May 2013 (AC)
 Marshall Islands 22 December 2016 (AC)
 Mauritius 31 August 2015 (AC)
 Mexico 23 May 2012 23 May 2012 (AP)
 Moldova 24 November 2011 24 November 2011 (AP)
 Monaco 14 December 2016 (AC)
 Nauru 28 June 2016 (AC)
 Kingdom of the Netherlands 15 October 1996 29 May 2013 (AP) for the islands in the Caribbean: only when a tax agreement is in force[2]
 New Zealand 21 November 2013 (AC)
 Nigeria 29 May 2015 (AC)
 Norway 13 June 1989 18 February 2011 (AP)
 Pakistan 14 December 2016 (AC)
 Poland 25 June 1997 22 June 2011 (AP)
 Portugal 17 November 2014 (AC)
 Romania 11 July 2014 11 July 2014 (AP)
 Russia 4 March 2015 (AC)
 San Marino 28 August 2015 (AC)
 Saint Kitts and Nevis 25 August 2016 (AC)
 Saint Vincent and the Grenadines 31 August 2016 (AC)
 Samoa 31 August 2016 (AC)
 Saudi Arabia 17 December 2015 (AC)
 Senegal 25 August 2016 (AC)
 Seychelles 25 June 2015 (AC)
 Senegal 20 January 2016 (AC)
 Slovakia 21 November 2013 (AC)
 Slovenia 31 January 2011 31 January 2011 (AP)
 South Africa 21 November 2013 (AC)
 Spain 10 August 2010 28 September 2012 (AP)
 Sweden 4 July 1990 27 May 2011 (AP)
  Switzerland 26 September 2016 (AC)
 Tunisia 31 October 2013 (AC)
 Uganda 26 May 2016 (AC)
 Ukraine 26 March 2009 22 May 2013 (AP)
 United Kingdom 24 January 2008 30 June 2011 (AP) Also extended to Anguilla, 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
 Uruguay 31 August 2016 (AC)

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]


Cook Islands, Dominican republic signed