Convention on mutual administrative assistance in tax matters

Convention on mutual administrative assistance in tax matters
Convention on mutual administrative assistance in tax matters
(and protocol)
Signed 25 January 1988
(27 May 2010)
Location Strasbourg (Paris)
Effective 1 April 1995 (1 June 2011)
Condition 5 ratifications (5 ratifications)
Parties 17 (8)
Depositary Secretary General of

the Council of Europe and
the Secretary General of OECD

Languages English and French

The Convention on mutual administrative assistance in tax matters is a convention developed by the OECD and the Council of Europe which is open to members of both organizations. The convention regulates information exchange between states parties on the exchange of information regarding to tax matters. Since entry into force of the 2010 protocol to the convention, it is open to any state party after invitation by the present states parties.

Contents

Ratifications

The convention entered into force upon the ratification of 5 members. Current parties are:

Country Ratification (convention) Ratification (protocol) Comments
 Azerbaijan 02004-06-033 June 2004
 Belgium 02000-12-011 December 2000
 Denmark 01995-04-011 April 1995 02011-01-2828 January 2011 Including Faroe Islands (since 2007) and Greenland
 Finland 01995-04-011 April 1995 02010-12-2121 December 2010
 France 02005-05-2525 May 2005
 Georgia 02011-02-2828 February 2011 02011-02-2828 February 2011
 Iceland 01996-07-2222 July 1996
 Italy 02006-01-3131 January 2006
 Kingdom of the Netherlands 01996-10-1515 October 1996 for the islands in the Caribbean: only when a tax agreement is in force[1]
 Norway 01995-04-011 April 1995 02011-02-1818 February 2011
 Poland 01997-10-011 October 1997
 Slovenia 02011-01-3131 January 2011 02011-01-3131 January 2011
 Spain 02010-08-1010 August 2010
 Sweden 01995-04-011 April 1995 02011-05-2727 May 2011
 Ukraine 02009-03-2323 March 2009
 United Kingdom 02008-01-2424 January 2008 02011-06-3030 June 2011
 United States 01991-01-3030 January 1991 Including all territories under its jurisdiction

See Also

References

External links


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