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Publication: The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol

 

News release | Table of contents |

How to obtain this publication | More information

 

ISBN Number: 9789264115446

Publication date: 01/06/2011
Pages: 102

 

This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol. The original 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. The original Convention was amended in 2010 to align it to the international standard on information exchange for tax purposes and to open it to all countries, responding to the call of the G20 to make it easier for all countries to secure the benefits of the new co-operative tax environment. The amended Convention entered into force on 1 June 2011.

 

This Convention aims to help governments enforce their tax laws, provides an international legal framework for co-operation among countries in countering international tax avoidance and evasion.It offers a variety of tools for administrative co-operation in tax matters, providing all forms of exchange of information, assistance in tax collection and service of documents.

It also facilitates joint audits and information sharing to counter other serious crimes (e.g. money laundering, corruption) when certain conditions are met. It preserves the rights of taxpayers, provides extensive safeguards to protect the confidentiality of the information exchanged, in particular in relation to personal data. The operation of this self-standing multilateral convention is overseen by a Co-ordinating Body comprised of the Parties to the Convention.

 

 News Release

 

01/06/2011 - Updated multilateral tax convention now open to all countries

 

  Table of Contents

 

THE MULTILATERAL CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS 
Preamble 


Chapter I – Scope of the Convention 
Article 1 – Object of the Convention and persons covered 
Article 2 – Taxes covered 


Chapter II – General definitions 
Article 3 – Definitions 


Chapter III – Forms of assistance 
SECTION I – EXCHANGE OF INFORMATION 
Article 4 – General provision 
Article 5 – Exchange of information on request 
Article 6 – Automatic exchange of information 
Article 7 – Spontaneous exchange of information 
Article 8 – Simultaneous tax examinations 
Article 9 – Tax examinations abroad 
Article 10 – Conflicting information 
SECTION II - ASSISTANCE IN RECOVERY 
Article 11 – Recovery of tax claims 
Article 12 – Measures of conservancy 
Article 13 – Documents accompanying the request 
Article 14 – Time limits 
Article 15 – Priority 
Article 16 – Deferral of payment 
SECTION III – SERVICE OF DOCUMENTS 
Article 17 – Service of documents 


Chapter IV – Provisions relating to all forms of assistance 
Article 18 – Information to be provided by the applicant State 
Article 19 – Deleted 
Article 20 – Response to the request for assistance 
Article 21 – Protection of persons and limits to the obligation
to provide assistance 
Article 22 – Secrecy 
Article 23 – Proceedings 


Chapter V – Special provisions 
Article 24 – Implementation of the Convention 
Article 25 – Language 
Article 26 – Costs 


Chapter VI – Final provisions 
Article 27 – Other international agreements or arrangements 
Article 28 – Signature and entry into force of the Convention 
Article 29 – Territorial application of the Convention 
Article 30 – Reservations 
Article 31 – Denunciation 
Article 32 – Depositaries and their functions 


TEXT OF THE REVISED EXPLANATORY REPORT TO THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS AS AMENDED BY THE PROTOCOL 
Introduction 
Commentary on the provisions of the Convention 


Chapter I – Scope of the Convention 
Article 1   Object of the Convention and persons covered 
Article 2 – Taxes covered 


Chapter II – General definitions 
Article 3 – Definitions 


Chapter III – Forms of assistance 
SECTION I – EXCHANGE OF INFORMATION 
Article 4 – General provision 
Article 5 – Exchange of information on request 
Article 6 – Automatic exchange of information 
Article 7 – Spontaneous exchange of information 
Article 8 – Simultaneous tax examination 
Article 9 – Tax examinations abroad 
Article 10 – Conflicting information 
SECTION II – ASSISTANCE IN RECOVERY 
Article 11 – Recovery of tax claims 
Article 12 – Measures of conservancy 
Article 13 – Documents accompanying the request 
Article 14 – Time-limits 
Article 15 – Priority 
Article 16 – Deferral of payment 
SECTION III – SERVICE OF DOCUMENTS 
Article 17 – Service of documents 


Chapter IV – Provisions relating to all forms of assistance 
Article 18 – Information to be provided by the applicant State 
Article 19 – Possibility of declining a request 
Article 20 – Response to the request for assistance 
Article 21 – Protection of persons and limits to the obligation
to provide assistance 
Article 22 – Secrecy 
Article 23 – Proceedings 


Chapter V – Special Provisions 
Article 24 – Implementation of the Convention 
Article 25 – Language 
Article 26 – Costs 


Chapter VI – Final Provisions 
Article 27 – Other international agreements or arrangements 
Article 28 – Signature and entry into force of the Convention 
Article 29 – Territorial application of the Convention 
Article 30 – Reservations 
Article 31 – Denunciation 
Article 32 – Depositaries and their functions 

 

 

  How to obtain this publication

 

 

 

 More information

 

For more information, visit www.oecd.org/ctp/eoi/mutual or contact Martine Milliet-Einbinder.

 

 

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