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: 92)
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 September 2018, 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 65 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 Signed the amended convention 27 July 2018; has not deposited instrument of ratification.
 Argentina 13 September 2012 (AC)
 Armenia Signed the amended convention 24 January 2018; has not deposited instrument of ratification.
 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)
 Brazil 1 June 2016 (AC)
 Brunei Signed the amended convention 12 September 2018; has not deposited instrument of ratification.
 Bulgaria 14 March 2016 (AC)
 Burkina Faso Signed the amended convention 25 August 2016; has not deposited instrument of ratification.
 Canada 21 November 2013 (AP)[1]
 Cameroon 30 June 2015 (AC)
 Chile 7 July 2016 (AC)
 China 21 October 2015 (AC) Includes Hong Kong and Macau
 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
 Dominican Republic Signed the amended convention 28 June 2016; has not deposited instrument of ratification.
 El Salvador Signed the amended convention 1 June 2015; has not deposited instrument of ratification.
 Estonia 8 July 2014 (AC)
 Finland 1 April 1995 21 December 2010 (AP)
 France 25 May 2005 13 December 2011 (AP)
 Gabon Signed the amended convention 3 July 2014; has not deposited instrument of ratification.
 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)
 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 Signed the amended convention 1 June 2016; has not deposited instrument of ratification.
 Japan 28 June 2013 28 June 2013 (AP)
 Kazakhstan 8 April 2014 (AC)
 Kenya Signed the amended convention 8 February 2016; has not deposited instrument of ratification.
 Korea 26 March 2012 26 March 2012 (AP)
 Kuwait Signed the amended convention 5 May 2017; has not deposited instrument of ratification.
 Latvia 15 July 2014 (AC)
 Lebanon 12 May 2017 (AC)
 Liberia Signed the amended convention 11 June 2018; has not deposited instrument of ratification.
 Liechtenstein 22 August 2016 (AC)
 Lithuania 4 February 2014 4 February 2014 (AP)
 Luxembourg 11 July 2014 11 July 2014 (AP)
 Macedonia Signed the amended convention 26 June 2018; has not deposited instrument of ratification.
 Malaysia 3 January 2017
 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)
 Morocco Signed the amended convention 21 May 2013; has not deposited instrument of ratification.
 Nauru 28 June 2016 (AC)
 Kingdom of the Netherlands 15 October 1996 29 May 2013 (AP) includes Aruba, Curacao, and Sint Maarten
 New Zealand 21 November 2013 (AC) includes Cook Islands and Niue.
 Nigeria 29 May 2015 (AC)
 Norway 13 June 1989 18 February 2011 (AP)
 Pakistan 14 December 2016 (AC)
 Panama 16 March 2017
 Paraguay Signed the amended convention 29 May 2018; has not deposited instrument of ratification.
 Peru 28 May 2018
 Philippines Signed the amended convention 26 September 2014; has not deposited instrument of ratification.
 Poland 25 June 1997 22 June 2011 (AP)
 Portugal 17 November 2014 (AC)
 Qatar Signed the amended convention 10 November 2017; has not deposited instrument of ratification.
 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 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)

See also

References

  1. ^ Canada ratified the protocol, without ratifying the original convention

External links


Cook Islands, Dominican republic signed

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