The Multilateral Convention on Mutual Administrative Assistance in Tax Matters

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Amended by the 2010 Protocol You do not have access to this content

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Author(s):
OECD, Council of Europe, France
Publication Date :
01 June 2011
Pages :
112
ISBN :
9789264115606 (PDF) ; 9789264115446 (print)
DOI :
10.1787/9789264115606-en

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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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    Preface
    Over twenty-five years ago, the OECD and the Council of Europe jointly launched an ambitious project: the development of a multilateral convention to facilitate administrative co-operation among our member countries so that they could more effectively counter international tax evasion and other forms of non-compliance. That work culminated in January 1988 with the opening for signature of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
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  • Expand / Collapse Hide / Show all Abstracts The Multilateral Convention on Mutual Administrative Assistance in Tax Matters

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      Preamble
      The member States of the Council of Europe and the member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Convention, Considering that the development of international movement of persons, capital, goods and services – although highly beneficial in itself – has increased the possibilities of tax avoidance and evasion and therefore requires increasing co-operation among tax authorities.
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      Scope of the Convention
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      General definitions
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      Forms of assistance
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      Provisions relating to all forms of assistance
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      Special provisions
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      Final provisions
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      Introduction
      The object of this Convention is to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.
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      Scope of the Convention
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      General definitions
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      Forms of assistance
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      Provisions relating to all forms of assistance
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      Special Provisions
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      Final Provisions
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