Latest Documents


  • 1-June-2011

    English

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

    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.

    www.oecd.org/ctp/eoi/mutual

  • 1-June-2011

    English, , 381kb

  • 1-June-2011

    English

  • 1-June-2011

    English, , 442kb

  • 1-June-2011

    English, , 77kb

    Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

    Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

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  • 1-June-2011

    English, PDF, 392kb

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

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

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  • 31-May-2011

    English, , 600kb

  • 31-May-2011

    English, , 418kb

    The taxation of global trading financial instruments: A discussion draft

    A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.

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  • 25-May-2011

    English, , 172kb

    Recent Tax Information Exchange Agreements

    This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.

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  • 23-May-2011

    English, PDF, 1,619kb

    Tax Repayments: Maintaining the Balance Between Refund Service Delivery, Compliance and Integrity

    This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.

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