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www.oecd.org/ctp/eoi/mutual

Last updated - March 2013

G20 countries commit to Multilateral Convention on Mutual Administrative Assistance in Tax Matters President Nicolas Sarkozy and the Secretary General of the OECD Angel Gurria at the G20 summit in Cannes 3-4 November 2011.
 

This Convention was developed jointly by the Council of Europe and the OECD and opened for signature by the member states of both organisations on 25 January 1988.

In April 2009, the G20 called for action “to make it easier for developing countries to secure the benefits of the new co-operative tax environment, including a multilateral approach for the exchange of information.” In response the OECD and the Council of Europe developed a Protocol amending the multilateral Convention on Mutual Administrative Assistance in Tax Matters to bring it in line with the international standard on exchange of information for tax purposes and to open it up to all countries ("amended Convention").  Previously, it was only open to members of the OECD and of the Council of Europe.  At the G20 Summit in Cannes, France in November 2011, all G20 countries participated in a ceremony to mark the signing of the Convention. In less than 2 years since the amendment to the Convention, more than 50 countries have either become signatories or have stated their intention to do so.

The amended Convention facilitates international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers. The amended Convention provides for all possible forms of administrative co-operation between states in the assessment and collection of taxes, in particular with a view to combating tax avoidance and evasion. This co-operation ranges from exchange of information, including automatic exchanges, to the recovery of foreign tax claims.

For more information on the amended Convention see the flyer (also available in Spanish) which provides a brief overview on the Convention.  For answers to frequently asked questions regarding the amended Convention please view the Questions & Answers.

The amended Convention is also available in French, Spanish (unofficial translation) and Portuguese (unofficial translation).

Press Releases

• Albania signs the Convention on Mutual Administrative Assistance in Tax Matters 1 March 2013
• Guatemala: commits to international exchange of tax information 5 December 2012
  
• Signing ceremony on the occasion  of the October 2012 Global Forum meeting in Cape Town  29 October 2012
• Argentina becomes the first South American country to become a Party to the Multilateral Convention 13 September 2012
• Tax: Tunisia signs multilateral agreement on fiscal co-operation and strengthens its links with the OECD 16 July 2012
• Tax: Ghana Signs Tax Cooperation Agreement 10 July 2012
• Colombia and Mexico sign international tax, human rights and clean business standards 23 May 2012
• Costa Rica becomes first Central American country to sign international tax agreement 1 March 2012
• Tax: India ratifies the Convention on Mutual Administrative Assistance in Tax Matters 27 February 2012
• Greece signs international tax convention 22 February 2012
• India signs international tax agreement, 26 January 2012
• Tax: G20 countries strengthen international tax co-operation, 3 November 2011
  
  
• Ireland signs Multilateral Convention on Mutual Administrative Assistance in Tax Matters, 4 July 2011
• Updated multilateral tax convention now open to all countries, 1 June 2011
• Belgium signs updated Convention on Mutual Administrative Assistance in Tax Matters, 4 April 2011  
• Spain signs updated Convention on Mutual Administrative Assistance in Tax Matters, 11 March 2011 
• A boost to multilateral tax cooperation: 15 countries sign updated Convention on Mutual Administrative Assistance in Tax Matters, 27 May 2010 
• Tax: Revised OECD Council of Europe treaty will multilateral treaty will boost multilateral co-operation, 6 April 2010 
• The Council of Europe and OECD are strengthening their joint Convention to combat tax evasion, 25 September 2009 

Related Documents

Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

Texto Del Informe Explicativo Revisado de la Convención Sobre Asistencia Administrativa Mutua En Materia Fiscal (Spanish - Unoffical translation)

Chart of Signatures and Ratifications

List of Declarations, Reservations and other Communications

Process to become a Party to the amended Convention

Original Convention on Mutual Administrative Assistance in Tax Matters: Text and Explanatory Report

2010 Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters