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Convention on Mutual Administrative Assistance in Tax Matters

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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
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.

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

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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 3 September 2024[2]
 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

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References

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  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.
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