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Centre for Tax Policy and Administration

Exchange of information

Convention on Mutual Administrative Assistance in Tax Matters


EXCHANGE OF INFORMATION

 * Base erosion and profit shifting
 * Consumption tax
 * Dispute resolution
 * Exchange of information
 * Fiscal federalism network
 * Global relations and development
 * Tax administration
 * Tax policy analysis
 * Tax treaties
 * Tax and crime
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CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS

 

Last updated - August 2021

The Convention

The Convention on Mutual Administrative Assistance in Tax Matters ("the
Convention") was developed jointly by the OECD and the Council of Europe in 1988
and amended by Protocol in 2010. The Convention is the most comprehensive
multilateral instrument available for all forms of tax co-operation to tackle
tax evasion and avoidance.

The Convention facilitates international co-operation for a better operation of
national tax laws, while respecting the fundamental rights of taxpayers. It
provides for all possible forms of administrative co-operation between states in
the assessment and collection of taxes. This co-operation ranges from exchange
of information, including automatic exchanges, to the recovery of foreign tax
claims.

Since 2009, the G20 has consistently encouraged countries to sign the Convention
including most recently at the G20 summit in Buenos Aires in 2018 where the
communique stated "All jurisdictions should sign and ratify the multilateral
Convention on Mutual Administrative Assistance in Tax Matters."

The text of the amended Convention is available
in English, French, German (unofficial translation), Spanish (unofficial
translation) and Portuguese (unofficial translation).

144 jurisdictions currently participate in the Convention, including 17
jurisdictions covered by territorial extension. This represents a wide range of
countries including all G20 countries, all BRIICS, all OECD countries, major
financial centres and an increasing number of developing countries.

 * See chart of participating jurisdictions

11/08/2021 - Ambassador Sobir of the Maldives signs the Convention.

The co-ordinating body

In accordance with Article 24(3) and (4) of the Convention, the Co-ordinating
Body is responsible for monitoring the implementation and development of the
Convention, including:

 * acting as a forum to increase international cooperation in tax matters;
 * recommending revisions or amendments to the Convention;
 * furnishing opinions on the interpretation of provisions of the Convention;
 * serving as the body through which decisions are taken to invite States to
   become Parties to the Convention; and
 * co-ordinating the implementation of Multilateral Competent Authority
   Agreements.

The Co-ordinating Body is composed of representatives of the competent
authorities of the Parties to the Convention and includes the competent
authorities of territories to which the Convention applies. The Co-ordinating
Body is led by the Chair and three Vice-Chairs. The current officers are:

 * John Nash (New Zealand) – Chair
 * Nancy Tremblay (Canada) – Vice-Chair
 * Wayne Brown (Bermuda) – Vice-Chair
 * United Kingdom – Vice-Chair

 

The Co-ordinating Body is assisted in its tasks by the Secretariat of the OECD.



Process to become a party

 * Process to become a Party to the amended Convention
 * A Toolkit for Becoming a Party to the Convention on Mutual Administrative
   Assistance in Tax Matters (OECD, 2020)
 * Procedural fact sheet 
 * Confidentiality Questionnaire

 

MULTILATERAL COMPETENT AUTHORITY AGREEMENTS FOR THE AUTOMATIC EXCHANGE OF
INFORMATION

The Convention on Mutual Administrative Assistance in Tax Matters (the
"Convention"), by virtue of its Article 6, requires the Competent Authorities of
the Parties to the Convention to mutually agree on the scope of the automatic
exchange of information and the procedure to be complied with. Against that
background, the Multilateral Competent Authority Agreement on the Exchange of
CbC Reports (the "CbC MCAA"), for the automatic exchange of Country-by-Country
Reports, and the Multilateral Competent Authority Agreement on Automatic
Exchange of Financial Account Information (the "CRS MCAA"), for the automatic
exchange of financial account information pursuant to the Common Reporting
Standard, have been developed.

 

Compare your country

Discover the international state of play with an interactive map presenting key
indicators and outcomes of the OECD work on international tax matters, with over
150 countries and jurisdictions:



 

LATEST UPDATES 

 * 11/08/2021 - Maldives, Papua New Guinea and Rwanda join multilateral
   Convention to tackle tax evasion and avoidance
 * 29/09/2020 - Multilateral Convention to tackle tax evasion and avoidance
   continues to expand its reach in developing countries, as Botswana, Eswatini,
   Jordan and Namibia join
 * 29/07/2020 - Global Forum Secretariat delivers new toolkit to help countries
   become Party to the Convention on Mutual Administrative Assistance in Tax
   Matters
 * 22/07/2020 - Kenya deposits instrument of ratification for the multilateral
   Convention on Mutual Administrative Assistance in Tax Matters
 * 03/06/2020 - Thailand joins international efforts against tax evasion and
   avoidance
 * 30/01/2020 - Togo joins international efforts against tax evasion and
   avoidance
 * 27/11/2019 - Benin, Bosnia and Herzegovina, Cabo Verde, Mongolia and Oman
   join the most powerful multilateral instrument against offshore tax evasion
   and avoidance
   
 * 03/10/2019 - Montenegro joins international efforts against tax evasion and
   avoidance
 * 02/09/2019 - Ecuador and Serbia deposit instruments of ratification for the
   multilateral Convention on Mutual Administrative Assistance in Tax Matters
 * 13/06/2019 - Serbia joins international efforts against tax evasion and
   avoidance
 * 25/04/2019 - Dominica joins international efforts against tax evasion and
   avoidance
 * 12/02/2019 - Mauritania joins international efforts against tax evasion and
   avoidance
 * 29/11/2018 - Jamaica deposits instrument of ratification for the multilateral
   Convention on Mutual Administrative Assistance in Tax Matters
 * 29/10/2018 - Ecuador signs the multilateral Convention on Mutual
   Administrative Assistance in Tax Matters
 * 27/07/2018 - Antigua and Barbuda becomes the 125th jurisdiction to join the
   most powerful multilateral instrument against offshore tax evasion and
   avoidance
 * 05/07/2018 - Major enlargement of the global network for the automatic
   exchange of offshore account information as over 100 jurisdictions get ready
   for exchanges
 * 02/07/2018 - Former Yugoslav Republic of Macedonia signs the multilateral
   Convention on Mutual Administrative Assistance in Tax Matters
 * 22/06/2018 - Vanuatu joins international efforts against tax evasion and
   avoidance 

 

 

Related Documents

 * Annexes - Convention on Mutual Administrative Assistance in Tax Matters
 * Rules of Procedure of the Co-ordinating Body
 * Explanatory Report of the Convention on Mutual Administrative Assistance in
   Tax Matters as amended by the 2010 Protocol
 * List of Declarations, Reservations and other Communications
 * Original Convention on Mutual Administrative Assistance in Tax Matters: Text
   and Explanatory Report
 * 2010 Protocol Amending the Convention on Mutual Administrative Assistance in
   Tax Matters

 


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