Convention on Mutual Administrative Assistance in Tax Matters

Last updated

Convention on Mutual Administrative Assistance in Tax Matters
(and amending protocol)
Convention on mutual administrative assistance in tax matters.svg
  Original version
  Original and Amended version
  Amended version
  signatories that did not ratify
Signed25 January 1988
(27 May 2010)
LocationStrasbourg (Paris)
Effective1 April 1995 (1 June 2011)
Condition5 ratifications (5 ratifications)
Signatories124
Parties28 (amended version: 131)
DepositarySecretary General of the Council of Europe and
the Secretary General of OECD
LanguagesEnglish 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.

Contents

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.

CategoryNameNumber
of States
Convention applies between
other states of category
OOriginal Convention1O + O&AP
O&APOriginal Convention and Amending Protocol26O + O&AP + AC (all states)
ACAmended Convention105O&AP + AC
CountryRatification (original convention)Ratification (amending protocol, AP)/
amended convention (AC)
Comments
Flag of Albania.svg  Albania 8 August 2013 (AC)
Flag of Andorra.svg  Andorra 25 August 2016 (AC)
Flag of Antigua and Barbuda.svg  Antigua and Barbuda 16 October 2018 (AC)
Flag of Argentina.svg  Argentina 13 September 2012 (AC)
Flag of Armenia.svg  Armenia 6 February 2020 (AC)
Flag of Austria.svg  Austria 28 August 2014 (AC)
Flag of Australia (converted).svg  Australia 30 August 2012 (AC)
Flag of Azerbaijan.svg  Azerbaijan 3 June 200429 May 2015 (AP)
Flag of the Bahamas.svg  Bahamas 26 April 2018 (AC)
Flag of Bahrain.svg  Bahrain 3 May 2018 (AC)
Flag of Barbados.svg  Barbados 4 July 2016 (AC)
Flag of Belgium (civil).svg  Belgium 1 August 20008 December 2014 (AP)
Flag of Belize.svg  Belize 29 May 2013 (AC)
Flag of Benin.svg  Benin 24 January 2023 (AC)
Flag of Bosnia and Herzegovina.svg  Bosnia and Herzegovina 21 September 2020 (AC)
Flag of Botswana.svg  Botswana 15 June 2021 (AC)
Flag of Brazil.svg  Brazil 1 June 2016 (AC)
Flag of Brunei.svg  Brunei 28 March 2019 (AC)
Flag of Bulgaria.svg  Bulgaria 14 March 2016 (AC)
Flag of Burkina Faso.svg  Burkina Faso 13 December 2022 (AC)
Flag of Cape Verde.svg  Cabo Verde 6 January 2020 (AC)
Flag of Cameroon.svg  Cameroon 30 June 2015 (AC)
Flag of Canada (Pantone).svg  Canada 21 November 2013 (AP) [1]
Flag of Chile.svg  Chile 7 July 2016 (AC)
Flag of the People's Republic of China.svg  China 21 October 2015 (AC)Includes Hong Kong (2018) and Macau (2018)
Flag of Colombia.svg  Colombia 19 March 2014 (AC)
Flag of Costa Rica.svg  Costa Rica 5 April 2013 (AC)
Flag of Croatia.svg  Croatia 28 February 2014 (AP)
Flag of Cyprus.svg  Cyprus 19 December 201419 December 2014 (AP)
Flag of the Czech Republic.svg  Czech Republic 11 October 2013 (AC)
Flag of Denmark.svg  Denmark 1 April 199528 January 2011 (AP)Including Faroe Islands (since 2007) and Greenland
Flag of Dominica.svg  Dominica 30 April 2019 (AC)
Flag of the Dominican Republic.svg  Dominican Republic 12 August 2019 (AC)
Flag of Ecuador.svg  Ecuador 26 August 2019 (AC)
Flag of El Salvador.svg  El Salvador 26 February 2019 (AC)
Flag of Estonia.svg  Estonia 8 July 2014 (AC)
Flag of Eswatini.svg  Eswatini 16 March 2021 (AC)
Flag of Finland.svg  Finland 1 April 199521 December 2010 (AP)
Flag of France.svg  France 25 May 200513 December 2011 (AP)
Flag of Gabon.svg  Gabon Signed the amended convention on 3 July 2014 but has not ratified it.
Flag of Georgia.svg  Georgia 28 February 2011
Flag of Germany.svg  Germany 28 August 201528 August 2015 (AP)
Flag of Ghana.svg  Ghana 29 May 2013 (AC)
Flag of Greece.svg  Greece 29 May 201329 May 2013 (AP)
Flag of Grenada.svg  Grenada 31 May 2018 (AC)
Flag of Guatemala.svg  Guatemala 9 June 2017 (AC)
Flag of Honduras.svg  Honduras Signed the amended convention on 11 July 2022 but has not ratified it.
Flag of Hungary.svg  Hungary 7 November 20147 November 2014 (AP)
Flag of Iceland.svg  Iceland 22 July 199628 October 2011 (AP)
Flag of India.svg  India 21 February 2012 (AC)
Flag of Indonesia.svg  Indonesia 21 January 2015 (AC)
Flag of Ireland.svg  Ireland 29 May 2013 (AC)
Flag of Israel.svg  Israel 31 August 2016 (AC)
Flag of Italy.svg  Italy 31 January 200617 January 2012 (AP)
Flag of Jamaica.svg  Jamaica 29 November 2018 (AC)
Flag of Japan.svg  Japan 28 June 201328 June 2013 (AP)
Flag of Jordan.svg  Jordan 11 August 2021 (AC)
Flag of Kazakhstan.svg  Kazakhstan 8 April 2014 (AC)
Flag of Kenya.svg  Kenya 22 July 2020 (AC)
Flag of Kuwait.svg  Kuwait 17 August 2018 (AC)
Flag of Latvia.svg  Latvia 15 July 2014 (AC)
Flag of Lebanon.svg  Lebanon 12 May 2017 (AC)
Flag of Liberia.svg  Liberia 26 August 2021 (AC)
Flag of Liechtenstein.svg  Liechtenstein 22 August 2016 (AC)
Flag of Lithuania.svg  Lithuania 4 February 20144 February 2014 (AP)
Flag of Luxembourg.svg  Luxembourg 11 July 201411 July 2014 (AP)
Flag of Madagascar.svg  Madagascar Signed the amended convention on 7 July 2022 but has not ratified it.
Flag of Malaysia.svg  Malaysia 3 January 2017 (AC)
Flag of Maldives.svg  Maldives 20 September 2021 (AC)
Flag of Malta.svg  Malta 29 May 2013 (AC)
Flag of the Marshall Islands.svg  Marshall Islands 22 December 2016 (AC)
Flag of Mauritania.svg  Mauritania 29 April 2022 (AC)
Flag of Mauritius.svg  Mauritius 31 August 2015 (AC)
Flag of Mexico.svg  Mexico 23 May 201223 May 2012 (AP)
Flag of Moldova.svg  Moldova 24 November 201124 November 2011 (AP)
Flag of Monaco.svg  Monaco 14 December 2016 (AC)
Flag of Mongolia.svg  Mongolia 19 February 2020 (AC)
Flag of Montenegro.svg  Montenegro 28 January 2020 (AC)
Flag of Morocco.svg  Morocco 22 May 2019 (AC)
Flag of Namibia.svg  Namibia 9 December 2020 (AC)
Flag of Nauru.svg  Nauru 28 June 2016 (AC)
Flag of the Netherlands.svg  Kingdom of the Netherlands 15 October 199629 May 2013 (AP)includes Caribbean Netherlands, Aruba, Curacao, and Sint Maarten
Flag of New Zealand.svg  New Zealand 21 November 2013 (AC)includes Cook Islands and Niue.
Flag of Nigeria.svg  Nigeria 29 May 2015 (AC)
Flag of North Macedonia.svg  North Macedonia 30 September 2019 (AC)
Flag of Norway.svg  Norway 13 June 198918 February 2011 (AP)
Flag of Oman.svg  Oman 7 July 2020 (AC)
Flag of Pakistan.svg  Pakistan 14 December 2016 (AC)
Flag of Panama.svg  Panama 16 March 2017 (AC)
Flag of Papua New Guinea.svg  Papua New Guinea Signed the amended convention on 1 August 2021 but has not ratified it.
Flag of Paraguay.svg  Paraguay 15 July 2021 (AC)
Flag of Peru.svg  Peru 28 May 2018 (AC)
Flag of the Philippines.svg  Philippines 3 September 2024 [2]
Flag of Poland.svg  Poland 25 June 199722 June 2011 (AP)
Flag of Portugal.svg  Portugal 17 November 2014 (AC)
Flag of Qatar.svg  Qatar 17 September 2018 (AC)
Flag of Romania.svg  Romania 11 July 201411 July 2014 (AP)
Flag of Russia.svg  Russia 4 March 2015 (AC)
Flag of Rwanda.svg  Rwanda 29 August 2022 (AC)
Flag of Saint Kitts and Nevis.svg  Saint Kitts and Nevis 25 August 2016 (AC)
Flag of Saint Lucia.svg  Saint Lucia 21 November 2016 (AC)
Flag of Saint Vincent and the Grenadines.svg  Saint Vincent and the Grenadines 31 August 2016 (AC)
Flag of Samoa.svg  Samoa 31 August 2016 (AC)
Flag of San Marino.svg  San Marino 28 August 2015 (AC)
Flag of Saudi Arabia.svg  Saudi Arabia 17 December 2015 (AC)
Flag of Senegal.svg  Senegal 25 August 2016 (AC)
Flag of Seychelles.svg  Seychelles 25 June 2015 (AC)
Flag of Serbia.svg  Serbia 30 August 2019 (AC)
Flag of Singapore.svg  Singapore 20 January 2016 (AC)
Flag of Slovakia.svg  Slovakia 21 November 2013 (AC)
Flag of Slovenia.svg  Slovenia 31 January 201131 January 2011 (AP)
Flag of South Africa.svg  South Africa 21 November 2013 (AC)
Flag of South Korea.svg  South Korea 26 March 201226 March 2012 (AP)
Flag of Spain.svg  Spain 10 August 201028 September 2012 (AP)
Flag of Sweden.svg  Sweden 4 July 199027 May 2011 (AP)
Flag of Switzerland (Pantone).svg   Switzerland 26 September 2016 (AC)
Flag of Thailand.svg  Thailand 22 December 2021 (AC)
Flag of Togo (3-2).svg  Togo Signed the amended convention on 30 January 2020 but has not ratified it.
Flag of Tunisia.svg  Tunisia 31 October 2013 (AC)
Flag of Turkey.svg  Turkey 26 March 2018 (AC)
Flag of Uganda.svg  Uganda 26 May 2016 (AC)
Flag of Ukraine.svg  Ukraine 26 March 200922 May 2013 (AP)
Flag of the United Arab Emirates.svg  United Arab Emirates 21 May 2018 (AC)
Flag of the United Kingdom.svg  United Kingdom 24 January 200830 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
Flag of the United States.svg  United States 30 January 1991Including all territories under its jurisdiction; has signed but not ratified the amending protocol
Flag of Uruguay.svg  Uruguay 31 August 2016 (AC)
Flag of Vanuatu.svg  Vanuatu 28 August 2018 (AC)
Flag of Vietnam.svg  Vietnam Signed the amended convention on 22 March 2023 but has not ratified it yet.

See also

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References

  1. Canada ratified the protocol, without ratifying the original convention
  2. "Senate concurs with ratification of 4 int'l treaties". GMA News . 3 September 2024. Retrieved 3 September 2024.