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

Background brief: The Convention on Mutual Administrative Assistance in Tax Matters and New Protocol

The Convention on Mutual Administrative Assistance in Tax Matters (the Convention) is a multilateral agreement drawn up under the aegis of the OECD and the Council of Europe. In line with the requests from the G20, an amending Protocol has been drafted and opened for signature.

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• Convention on Mutual Administrative Assistance in Tax Matters

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

This protocol updates the joint Convention on Mutual Administrative Assistance in Tax Matters (ETS No. 127), aligning it to internationally agreed standards of transparency and information exchange in tax matters.

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• Convention on Mutual Administrative Assistance in Tax Matters
• Tax: Revised OECD-Council of Europe treaty will boost multilateral cooperation
• Protocole d’amendement á la convention concernant l’assistance administrative mutuelle en matière

The Convention on Mutual Administrative Assistance in Tax Matters - background

The Convention on Mutual Administrative Assistance in Tax Matters is being amended to reflect new commitments against international tax evasion, as requested by the G20 at their 2009 London Summit.

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• The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition
• Tax: Revised OECD, Council of Europe treaty will boost multilateral cooperation
• La Convention d’assistance administrative mutuelle en matière fiscale - contexte
• Fiscalité : la Convention révisée entre l’OCDE et le Conseil de l’Europe stimulera la coopération multilatérale

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Spain joins OECD/Council of Europe Convention on tax co-operation

Spain has joined 16 other countries that have signed the OECD / Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, marking a new step forward in international efforts to combat tax fraud and evasion.

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Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...