Convention on Mutual Administrative Assistance in Tax Matters
The Convention on Mutual Administrative Assistance in Tax Matters is a treaty aimed at facilitating the formation of bilateral tax information exchange agreements between state parties. It was developed by the OECD and the Council of Europe, opened for signature by members of both organizations on 25 January 1988, and entered into force in 1995.
An amending protocol was concluded on 27 May 2010, which, after entering into force, opened the Convention to any state by invitation of the existing parties.
Ratifications
The Convention and its amending protocol entered into force after ratification by five member states.
As of January 2025:
- 1 state (the United States) is a party only to the original convention.
- 26 states have ratified both the original 1995 convention and the 2010 amending protocol.
- 70 additional states are parties to the amended convention.
The agreement applies between all ratifying states as listed in the official table of parties.
See Also
- Tax information exchange agreements
- International taxation