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Convention on Mutual Administrative Assistance in Tax Matters (and amending protocol) 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 124 Parties 28 (amended version: 131) 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 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.
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
105
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)
Antigua and Barbuda
16 October 2018 (AC)
Argentina
13 September 2012 (AC)
Armenia
6 February 2020 (AC)
Austria
28 August 2014 (AC)
Australia
30 August 2012 (AC)
Azerbaijan
3 June 2004
29 May 2015 (AP)
Bahamas
26 April 2018 (AC)
Bahrain
3 May 2018 (AC)
Barbados
4 July 2016 (AC)
Belgium
1 August 2000
8 December 2014 (AP)
Belize
29 May 2013 (AC)
Benin
24 January 2023 (AC)
Bosnia and Herzegovina
21 September 2020 (AC)
Botswana
15 June 2021 (AC)
Brazil
1 June 2016 (AC)
Brunei
28 March 2019 (AC)
Bulgaria
14 March 2016 (AC)
Burkina Faso
13 December 2022 (AC)
Cabo Verde
6 January 2020 (AC)
Cameroon
30 June 2015 (AC)
Canada
21 November 2013 (AP)[1]
Chile
7 July 2016 (AC)
China
21 October 2015 (AC)
Includes Hong Kong (2018) and Macau (2018)
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
Dominica
30 April 2019 (AC)
Dominican Republic
12 August 2019 (AC)
Ecuador
26 August 2019 (AC)
El Salvador
26 February 2019 (AC)
Estonia
8 July 2014 (AC)
Eswatini
16 March 2021 (AC)
Finland
1 April 1995
21 December 2010 (AP)
France
25 May 2005
13 December 2011 (AP)
Gabon
Signed the amended convention on 3 July 2014 but has not ratified it.
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)
Grenada
31 May 2018 (AC)
Guatemala
9 June 2017 (AC)
Honduras
Signed the amended convention on 11 July 2022 but has not ratified it.
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)
Jamaica
29 November 2018 (AC)
Japan
28 June 2013
28 June 2013 (AP)
Jordan
11 August 2021 (AC)
Kazakhstan
8 April 2014 (AC)
Kenya
22 July 2020 (AC)
Kuwait
17 August 2018 (AC)
Latvia
15 July 2014 (AC)
Lebanon
12 May 2017 (AC)
Liberia
26 August 2021 (AC)
Liechtenstein
22 August 2016 (AC)
Lithuania
4 February 2014
4 February 2014 (AP)
Luxembourg
11 July 2014
11 July 2014 (AP)
Madagascar
Signed the amended convention on 7 July 2022 but has not ratified it.
Malaysia
3 January 2017 (AC)
Maldives
20 September 2021 (AC)
Malta
29 May 2013 (AC)
Marshall Islands
22 December 2016 (AC)
Mauritania
29 April 2022 (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)
Mongolia
19 February 2020 (AC)
Montenegro
28 January 2020 (AC)
Morocco
22 May 2019 (AC)
Namibia
9 December 2020 (AC)
Nauru
28 June 2016 (AC)
Kingdom of the Netherlands
15 October 1996
29 May 2013 (AP)
includes Caribbean Netherlands , Aruba , Curacao , and Sint Maarten
New Zealand
21 November 2013 (AC)
includes Cook Islands and Niue .
Nigeria
29 May 2015 (AC)
North Macedonia
30 September 2019 (AC)
Norway
13 June 1989
18 February 2011 (AP)
Oman
7 July 2020 (AC)
Pakistan
14 December 2016 (AC)
Panama
16 March 2017 (AC)
Papua New Guinea
Signed the amended convention on 1 August 2021 but has not ratified it.
Paraguay
15 July 2021 (AC)
Peru
28 May 2018 (AC)
Philippines
Signed the amended convention on 26 September 2014 but has not ratified it.
Poland
25 June 1997
22 June 2011 (AP)
Portugal
17 November 2014 (AC)
Qatar
17 September 2018 (AC)
Romania
11 July 2014
11 July 2014 (AP)
Russia
4 March 2015 (AC)
Rwanda
29 August 2022 (AC)
Saint Kitts and Nevis
25 August 2016 (AC)
Saint Lucia
21 November 2016 (AC)
Saint Vincent and the Grenadines
31 August 2016 (AC)
Samoa
31 August 2016 (AC)
San Marino
28 August 2015 (AC)
Saudi Arabia
17 December 2015 (AC)
Senegal
25 August 2016 (AC)
Seychelles
25 June 2015 (AC)
Serbia
30 August 2019 (AC)
Singapore
20 January 2016 (AC)
Slovakia
21 November 2013 (AC)
Slovenia
31 January 2011
31 January 2011 (AP)
South Africa
21 November 2013 (AC)
South Korea
26 March 2012
26 March 2012 (AP)
Spain
10 August 2010
28 September 2012 (AP)
Sweden
4 July 1990
27 May 2011 (AP)
Switzerland
26 September 2016 (AC)
Thailand
22 December 2021 (AC)
Togo
Signed the amended convention on 30 January 2020 but has not ratified it.
Tunisia
31 October 2013 (AC)
Turkey
26 March 2018 (AC)
Uganda
26 May 2016 (AC)
Ukraine
26 March 2009
22 May 2013 (AP)
United Arab Emirates
21 May 2018 (AC)
United Kingdom
24 January 2008
30 June 2011 (AP)
Also extended to Anguilla , Bermuda , British Virgin Islands , Cayman Islands , Gibraltar , Guernsey , Isle of Man , Jersey , Montserrat , and Turks and Caicos Islands
United States
30 January 1991
Including all territories under its jurisdiction; has signed but not ratified the amending protocol
Uruguay
31 August 2016 (AC)
Vanuatu
28 August 2018 (AC)
Vietnam
Signed the amended convention on 22 March 2023 but has not ratified it yet.
See also
References
^ Canada ratified the protocol, without ratifying the original convention
External links