The Multilateral Convention on Mutual Administrative Assistance in Tax Matters
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The Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Amended by the 2010 Protocol

This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol. The original Convention was developed jointly by the Council of Europe and the OECD and opened for signature by the member states of both organisations on 25 January 1988. The original Convention was amended in 2010 to align it to the international standard on information exchange for tax purposes and to open it to all countries, responding to the call of the G20 to make it easier for all countries to secure the benefits of the new co-operative tax environment. The amended Convention entered into force on 1 June 2011.

This Convention aims to help governments enforce their tax laws, provides an international legal framework for co-operation among countries in countering international tax avoidance and evasion. It offers a variety of tools for administrative co-operation in tax matters, providing all forms of exchange of information, assistance in tax collection and service of documents. It also facilitates joint audits and information sharing to counter other serious crimes (e.g. money laundering, corruption) when certain conditions are met. It preserves the rights of taxpayers, provides extensive safeguards to protect the confidentiality of the information exchanged, in particular in relation to personal data. The operation of this self-standing multilateral convention is overseen by a Co-ordinating Body comprised of the Parties to the Convention.

www.oecd.org/ctp/eoi/mutual

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Publication Date :
01 June 2011
DOI :
10.1787/9789264115606-en
 
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Author(s):
OECD
Pages :
45–71
DOI :
10.1787/9789264115606-12-en
Also available in: French