Convention on mutual administrative assistance in tax matters
Encyclopedia
The Convention on mutual administrative assistance in tax matters is a convention developed by the OECD and the Council of Europe
which is open to members of both organizations. The convention regulates information exchange between states parties on the exchange of information regarding to tax matters. Since entry into force of the 2010 protocol to the convention, it is open to any state party after invitation by the present states parties.
Council of Europe
The Council of Europe is an international organisation promoting co-operation between all countries of Europe in the areas of legal standards, human rights, democratic development, the rule of law and cultural co-operation...
which is open to members of both organizations. The convention regulates information exchange between states parties on the exchange of information regarding to tax matters. Since entry into force of the 2010 protocol to the convention, it is open to any state party after invitation by the present states parties.
Ratifications
The convention entered into force upon the ratification of 5 members. Current parties are:| Country | Ratification (convention) | Ratification (protocol) | Comments |
|---|---|---|---|
 Azerbaijan |
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 Belgium |
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 Denmark |
Including Faroe Islands (since 2007) and Greenland | ||
 Finland |
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 Early Modern France |
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 Georgia (country) |
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 Iceland |
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 Italy |
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 Kingdom of the Netherlands |
for the islands in the Caribbean: only when a tax agreement is in force | ||
 Norway |
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 Poland |
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 Slovenia |
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 Spain |
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 Sweden |
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 Ukraine |
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 United Kingdom |
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 United States |
Including all territories under its jurisdiction |