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.
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.

Ratifications

The Convention as well as the amending protocol entered into force upon the ratification of five members.
As of September 2018, one state is a party to the original convention only, 26 states have ratified the original 1995 convention and the amending protocol, while 65 others are parties to the amended convention. The table below shows between whom the convention applies.
CategoryNameNumber of StatesConvention applies between
other states of category
OOriginal Convention1O + O&AP
O&APOriginal Convention and Amending Protocol26O + O&AP + AC
ACAmended Convention65O&AP + AC

CountryRatification Ratification /
amended convention 		Comments
Signed the amended convention 27 July 2018; has not deposited instrument of ratification.
Signed the amended convention 24 January 2018; has not deposited instrument of ratification.
26 April 2018
3 May 2018
Signed the amended convention 12 September 2018; has not deposited instrument of ratification.
Signed the amended convention 25 August 2016; has not deposited instrument of ratification.
Includes Hong Kong and Macau
Including Faroe Islands and Greenland
Signed the amended convention 28 June 2016; has not deposited instrument of ratification.
Signed the amended convention 1 June 2015; has not deposited instrument of ratification.
Signed the amended convention 3 July 2014; has not deposited instrument of ratification.
31 May 2018
Signed the amended convention 1 June 2016; has not deposited instrument of ratification.
Signed the amended convention 8 February 2016; has not deposited instrument of ratification.
Signed the amended convention 5 May 2017; has not deposited instrument of ratification.
12 May 2017
Signed the amended convention 11 June 2018; has not deposited instrument of ratification.
Signed the amended convention 26 June 2018; has not deposited instrument of ratification.
3 January 2017
Signed the amended convention 21 May 2013; has not deposited instrument of ratification.
includes Aruba, Curacao, and Sint Maarten
includes Cook Islands and Niue.
16 March 2017
Signed the amended convention 29 May 2018; has not deposited instrument of ratification.
28 May 2018
Signed the amended convention 26 September 2014; has not deposited instrument of ratification.
Signed the amended convention 10 November 2017; has not deposited instrument of ratification.
21 May 2018
Also extended to Anguilla, Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Isle of Man, Jersey, Montserrat, and Turks and Caicos Islands
Including all territories under its jurisdiction; has signed but not ratified the amending protocol
28 August 2018