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.
Original version Original and Amended version Amended version signatories that did not ratify | |
| Signed | 25 January 1988 (27 May 2010) |
|---|---|
| Location | Strasbourg (Paris) |
| Effective | 1 April 1995 (1 June 2011) |
| Condition | 5 ratifications (5 ratifications) |
| Signatories | 124 |
| Parties | 28 (amended version: 131) |
| Depositary | Secretary General of the Council of Europe and the Secretary General of OECD |
| Languages | English 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.
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