Convention on Mutual Administrative Assistance in Tax Matters

The Convention was developed jointly by the Council of Europe and the OECD to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.

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

SMF-STF Bridge Transformation tool - Technical manual.doc

SMF-STF Bridge Transformation tool - Technical manual.doc

OECD Media Briefing on Tax and the G-20

In light of recent headlines about tax evasion through off-shore centers, the OECD has expanded the scope of the report it will present to the G-20 Finance Ministers and Central Bank governors on Friday 19 April in Washington, DC.

Global Forum on tax transparency shifts focus to effectiveness of information exchange

The Global Forum on Transparency and Exchange of Information for Tax Purposes (referred to as "the Global Forum"), has released its peer review reports for Belize, Finland, Iceland, Nauru, Poland, Portugal, Sweden and Turkey.

Costa Rica strengthens tax transparency

Rica has deposited its instrument of ratification of the Convention on Mutual Administrative Assistance in Tax Matters, the most comprehensive multilateral agreement available for tax-cooperation and exchange of information.

Also Available

• Costa Rica refuerza la transparencia fiscal
• Costa Rica refuerza la transparencia fiscal

Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

OECD releases system to reduce compliance cost and facilitate cross-border investment

The amount of cross border portfolio investment exceeds 35 trillion USD. To encourage growth and cross-border investment more than 3000 tax treaties around the world based on the OECD Model reduce source taxation on a reciprocal basis.

TRACE Implementation Package

TRACE Implementation Package

Invitation to OECD-BIAC public briefing session on TRACE and FATCA

Invitation to attend the OECD-BIAC public briefing session on TRACE and FATCA

Money Laundering Awareness handbook_Dutch version

Money Laundering Awareness handbook_Dutch version