The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

Preface | Table of contents | How to Obtain this Publication

ISBN Number:

978-92-64-04103-5
Publication Date: 26/03/2008
Pages: 96
Number of tables: 2

In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions. While taxpayers can operate relatively unconstrained by national borders, tax authorities must respect these borders in carrying out their functions. Mutual assistance provisions offer them a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers.

In the late 1980s, the OECD and the Council of Europe jointly developed a Convention on Mutual Administrative Assistance in Tax Matters. The Convention, which was opened for signature on 25 January 1988, entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world.

More about the Convention.

Preface

Complete preface co-signed by Terry Davis, Secretary General of the Council of Europe and Angel Gurría, Secretary General of the OECD

Table of contents

Text of the 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 provisions
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 - 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

Annex A. Taxes to which the Convention Applies

Annex B. Competent Authorities

Annex C. Definition of the word "National" for the Purpose of the Convention

Declarations and Reservations

Explanatory Report

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

Section II - Assistance in Recovery

Section III - Service of Documents

Article 17 - Service of documents

Chapter IV. Provisions Relating to all Forms of Assistance

Chapter V. Special Provisions

Article 24 - Implementation of the Convention
Article 25 - Language
Article 26 - Costs

Chapter VI. Final Provisions

Status of the Convention on Mutual Administrative Assistance in Tax Matters

How to obtain this publication

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