Convention on mutual administrative assistance in tax matters

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 to 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 entered into force upon the ratification of 5 members. Current parties are:

See Also

• Tax information exchange agreements
• International taxation

References

External links

• Convention text
• Protocol text
• Signatures and ratifications