Convention on Mutual Administrative Assistance in Tax Matters

The Convention on Mutual Administrative Assistance in Tax Matters is a convention to facilitate the entering into bilateral tax information exchange agreements between state parties. The Convention was developed by the OECD and the Council of Europe and was open for signature to members of both organizations on 25 January 1988, and entered into force in 1995.

Convention on Mutual Administrative Assistance in Tax Matters
(and amending protocol)
  Original version
  Original and Amended version
  Amended version
  signatories that did not ratify
Signed25 January 1988
(27 May 2010)
LocationStrasbourg (Paris)
Effective1 April 1995 (1 June 2011)
Condition5 ratifications (5 ratifications)
Signatories88
Parties28 (amended version: 92)
DepositarySecretary General of the Council of Europe and
the Secretary General of OECD
LanguagesEnglish and French

An amending protocol was concluded on 27 May 2010, which since coming into force became open to any state at the invitation of present state parties.

Ratifications

The Convention as well as the amending protocol entered into force upon the ratification of five members.

As of September 2018, one state (the United States) is a party to the original convention only, 26 states have ratified the original 1995 convention and the amending protocol, while 65 others are parties to the amended convention. The table below shows between whom the convention applies.

CategoryNameNumber of StatesConvention applies between
other states of category
OOriginal Convention1O + O&AP
O&APOriginal Convention and Amending Protocol26O + O&AP + AC (all states)
ACAmended Convention65O&AP + AC
CountryRatification (original convention)Ratification (amending protocol, AP)/
amended convention (AC)		Comments
 Albania8 August 2013 (AC)
 Andorra25 August 2016 (AC)
 Antigua and Barbuda Signed the amended convention 27 July 2018; has not deposited instrument of ratification.
 Argentina13 September 2012 (AC)
 Armenia Signed the amended convention 24 January 2018; has not deposited instrument of ratification.
 Austria28 August 2014 (AC)
 Australia30 August 2012 (AC)
 Azerbaijan3 June 200429 May 2015 (AP)
 Bahamas 26 April 2018 (AC)
 Bahrain 3 May 2018 (AC)
 Barbados4 July 2016 (AC)
 Belgium1 August 20008 December 2014 (AP)
 Belize29 May 2013 (AC)
 Brazil1 June 2016 (AC)
 Brunei Signed the amended convention 12 September 2018; has not deposited instrument of ratification.
 Bulgaria14 March 2016 (AC)
 Burkina Faso Signed the amended convention 25 August 2016; has not deposited instrument of ratification.
 Canada21 November 2013 (AP)[1]
 Cameroon30 June 2015 (AC)
 Chile7 July 2016 (AC)
 China21 October 2015 (AC)Includes Hong Kong and Macau
 Colombia19 March 2014 (AC)
 Costa Rica5 April 2013 (AC)
 Croatia28 February 2014 (AP)
 Cyprus19 December 201419 December 2014 (AP)
 Czech Republic11 October 2013 (AC)
 Denmark1 April 199528 January 2011 (AP)Including Faroe Islands (since 2007) and Greenland
 Dominican Republic Signed the amended convention 28 June 2016; has not deposited instrument of ratification.
 El Salvador Signed the amended convention 1 June 2015; has not deposited instrument of ratification.
 Estonia8 July 2014 (AC)
 Finland1 April 199521 December 2010 (AP)
 France25 May 200513 December 2011 (AP)
 Gabon Signed the amended convention 3 July 2014; has not deposited instrument of ratification.
 Georgia28 February 2011
 Germany28 August 201528 August 2015 (AP)
 Ghana29 May 2013 (AC)
 Greece29 May 201329 May 2013 (AP)
 Grenada 31 May 2018 (AC)
 Hungary7 November 20147 November 2014 (AP)
 Iceland22 July 199628 October 2011 (AP)
 India21 February 2012 (AC)
 Indonesia21 January 2015 (AC)
 Ireland29 May 2013 (AC)
 Israel31 August 2016 (AC)
 Italy31 January 200617 January 2012 (AP)
 Jamaica Signed the amended convention 1 June 2016; has not deposited instrument of ratification.
 Japan28 June 201328 June 2013 (AP)
 Kazakhstan8 April 2014 (AC)
 Kenya Signed the amended convention 8 February 2016; has not deposited instrument of ratification.
 Korea26 March 201226 March 2012 (AP)
 Kuwait Signed the amended convention 5 May 2017; has not deposited instrument of ratification.
 Latvia15 July 2014 (AC)
 Lebanon 12 May 2017 (AC)
 Liberia Signed the amended convention 11 June 2018; has not deposited instrument of ratification.
 Liechtenstein22 August 2016 (AC)
 Lithuania4 February 20144 February 2014 (AP)
 Luxembourg11 July 201411 July 2014 (AP)
 Macedonia Signed the amended convention 26 June 2018; has not deposited instrument of ratification.
 Malaysia 3 January 2017
 Malta29 May 2013 (AC)
 Marshall Islands22 December 2016 (AC)
 Mauritius31 August 2015 (AC)
 Mexico23 May 201223 May 2012 (AP)
 Moldova24 November 201124 November 2011 (AP)
 Monaco14 December 2016 (AC)
 Morocco Signed the amended convention 21 May 2013; has not deposited instrument of ratification.
 Nauru28 June 2016 (AC)
 Kingdom of the Netherlands15 October 199629 May 2013 (AP)includes Aruba, Curacao, and Sint Maarten
 New Zealand21 November 2013 (AC)includes Cook Islands and Niue.
 Nigeria29 May 2015 (AC)
 Norway13 June 198918 February 2011 (AP)
 Pakistan14 December 2016 (AC)
 Panama 16 March 2017
 Paraguay Signed the amended convention 29 May 2018; has not deposited instrument of ratification.
 Peru 28 May 2018
 Philippines Signed the amended convention 26 September 2014; has not deposited instrument of ratification.
 Poland25 June 199722 June 2011 (AP)
 Portugal17 November 2014 (AC)
 Qatar Signed the amended convention 10 November 2017; has not deposited instrument of ratification.
 Romania11 July 201411 July 2014 (AP)
 Russia4 March 2015 (AC)
 San Marino28 August 2015 (AC)
 Saint Kitts and Nevis25 August 2016 (AC)
 Saint Vincent and the Grenadines31 August 2016 (AC)
 Samoa31 August 2016 (AC)
 Saudi Arabia17 December 2015 (AC)
 Senegal25 August 2016 (AC)
 Seychelles25 June 2015 (AC)
 Senegal20 January 2016 (AC)
 Slovakia21 November 2013 (AC)
 Slovenia31 January 201131 January 2011 (AP)
 South Africa21 November 2013 (AC)
 Spain10 August 201028 September 2012 (AP)
 Sweden4 July 199027 May 2011 (AP)
  Switzerland26 September 2016 (AC)
 Tunisia31 October 2013 (AC)
 Turkey26 March 2018 (AC)
 Uganda26 May 2016 (AC)
 Ukraine26 March 200922 May 2013 (AP)
 United Arab Emirates 21 May 2018 (AC)
 United Kingdom24 January 200830 June 2011 (AP)Also extended to Anguilla, Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Isle of Man, Jersey, Montserrat, and Turks and Caicos Islands
 United States30 January 1991Including all territories under its jurisdiction; has signed but not ratified the amending protocol
 Uruguay31 August 2016 (AC)
 Vanuatu 28 August 2018 (AC)

See also

References
  1. Canada ratified the protocol, without ratifying the original convention
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