Convention on Mutual Administrative Assistance in Tax Matters
|
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 | 73 |
| Parties | 28 (amended version: 58) |
| 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 developed by the OECD and the Council of Europe which is open to members of both organizations. The convention regulates information exchange between states parties on the exchange of information regarding tax matters. Since entry into force of the 2010 protocol to the convention, it is open to any state party after invitation by the present states parties.
Ratifications
The convention as well as the amending protocol entered into force upon the ratification of five members. As of October 2015, 27 states ratified the original 1995 convention and its amending protocol, while 31 others became party to the amended convention. One state (United States) is party to the original convention only. 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 | 32 | O&AP + AC |
| Country | Ratification (original convention) | Ratification (amending protocol, AP)/ amended convention (AC) | Comments |
|---|---|---|---|
 Albania | 8 August 2013 (AC) | ||
 Argentina | 13 September 2012 (AC) | ||
 Austria | 28 August 2014 (AC) | ||
 Australia | 30 August 2012 (AC) | ||
 Azerbaijan | 3 June 2004 | 29 May 2015 (AP) | |
.svg.png){kind=small} Belgium | 1 August 2000 | 8 December 2014 (AP) | |
 Belize | 29 May 2013 (AC) | ||
 Canada | 21 November 2013 (AP)[1] | ||
 Cameroon | 30 June 2015 (AC) | ||
 China | 21 October 2015 (AC) | ||
 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 |
 Estonia | 8 July 2014 (AC) | ||
 Finland | 1 April 1995 | 21 December 2010 (AP) | |
 France | 25 May 2005 | 13 December 2011 (AP) | |
 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) | |
 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) | ||
 Italy | 31 January 2006 | 17 January 2012 (AP) | |
 Japan | 28 June 2013 | 28 June 2013 (AP) | |
 Kazakhstan | 8 April 2014 (AC) | ||
.svg.png){kind=small} Korea | 26 March 2012 | 26 March 2012 (AP) | |
 Latvia | 15 July 2014 (AC) | ||
 Lithuania | 4 February 2014 | 4 February 2014 (AP) | |
 Luxembourg | 11 July 2014 | 11 July 2014 (AP) | |
 Malta | 29 May 2013 (AC) | ||
 Mauritius | 31 August 2015 (AC) | ||
 Mexico | 23 May 2012 | 23 May 2012 (AP) | |
 Moldova | 24 November 2011 | 24 November 2011 (AP) | |
 Kingdom of the Netherlands | 15 October 1996 | 29 May 2013 (AP) | for the islands in the Caribbean: only when a tax agreement is in force[2] |
 New Zealand | 21 November 2013 (AC) | ||
 Nigeria | 29 May 2015 (AC) | ||
 Norway | 13 June 1989 | 18 February 2011 (AP) | |
 Poland | 25 June 1997 | 22 June 2011 (AP) | |
 Portugal | 17 November 2014 (AC) | ||
 Romania | 11 July 2014 | 11 July 2014 (AP) | |
 Russia | 4 March 2015 (AC) | ||
 San Marino | 28 August 2015 (AC) | ||
 Saudi Arabia | 17 December 2015 (AC) | ||
 Seychelles | 25 June 2015 (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) | |
 Tunisia | 31 October 2013 (AC) | ||
 Ukraine | 26 March 2009 | 22 May 2013 (AP) | |
 United Kingdom | 24 January 2008 | 30 June 2011 (AP) | Also extended to Anguilla, Bermuda, Cayman Islands, Gibraltar, Isle of Man, Jersey, Montserrat and Turks and Caicos Islands |
 United States | 30 January 1991 | Including all territories under its jurisdiction |
See also
References
- ↑ Canada ratified the protocol, without ratifying the original convention
- ↑ "Detailpagina Verdragenbank". Government of the Netherlands (in Dutch). Retrieved 24 May 2011.
External links
- Convention text - Centre for Tax Policy and Administration
- Protocol text
- Signatures and ratifications
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