The Multilateral Convention on Mutual Administrative Assistance in Tax Matters

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.

Table of Contents

THE MULTILATERAL CONVENTION ON MUTUAL ADMINISTRATIVE
ASSISTANCE IN TAX MATTERS
Preamble
Chapter I – Scope of the Convention
Article 1 – Object of the Convention and persons covered
Article 2 – Taxes covered
Chapter II – General definitions
Article 3 – Definitions
Chapter III – Forms of assistance
SECTION I – EXCHANGE OF INFORMATION
Article 4 – General provision
Article 5 – Exchange of information on request
Article 6 – Automatic exchange of information
Article 7 – Spontaneous exchange of information
Article 8 – Simultaneous tax examinations
Article 9 – Tax examinations abroad
Article 10 – Conflicting information
SECTION II - ASSISTANCE IN RECOVERY
Article 11 – Recovery of tax claims
Article 12 – Measures of conservancy
Article 13 – Documents accompanying the request
Article 14 – Time limits
Article 15 – Priority
Article 16 – Deferral of payment
SECTION III – SERVICE OF DOCUMENTS
Article 17 – Service of documents
Chapter IV – Provisions relating to all forms of assistance
Article 18 – Information to be provided by the applicant State
Article 19 – Deleted
Article 20 – Response to the request for assistance
Article 21 – Protection of persons and limits to the obligation to provide assistance
Article 22 – Secrecy
Article 23 – Proceedings
Chapter V – Special provisions
Article 24 – Implementation of the Convention
Article 25 – Language
Article 26 – Costs
Chapter VI – Final provisions
Article 27 – Other international agreements or arrangements
Article 28 – Signature and entry into force of the Convention.
Article 29 – Territorial application of the Convention
Article 30 – Reservations
Article 31 – Denunciation
Article 32 – Depositaries and their functions
TEXT OF THE REVISED EXPLANATORY REPORT TO THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS AS AMENDED BY THE PROTOCOL
Introduction
Commentary on the provisions of the Convention
Chapter I – Scope of the Convention
Article 1 - Object of the Convention and persons covered
Article 2 – Taxes covered
Chapter II – General definitions
Article 3 – Definitions
Chapter III – Forms of assistance
SECTION I – EXCHANGE OF INFORMATION
Article 4 – General provision
Article 5 – Exchange of information on request
Article 6 – Automatic exchange of information
Article 7 – Spontaneous exchange of information
Article 8 – Simultaneous tax examination
Article 9 – Tax examinations abroad
Article 10 – Conflicting information
SECTION II – ASSISTANCE IN RECOVERY
Article 11 – Recovery of tax claims
Article 12 – Measures of conservancy
Article 13 – Documents accompanying the request
Article 14 – Time-limits
Article 15 – Priority
Article 16 – Deferral of payment
SECTION III – SERVICE OF DOCUMENTS
Article 17 – Service of documents
Chapter IV – Provisions relating to all forms of assistance
Article 18 – Information to be provided by the applicant State
Article 19 – Possibility of declining a request
Article 20 – Response to the request for assistance
Article 21 – Protection of persons and limits to the obligation to provide assistance
Article 22 – Secrecy
Article 23 – Proceedings
Chapter V – Special Provisions
Article 24 – Implementation of the Convention
Article 25 – Language
Article 26 – Costs
Chapter VI – Final Provisions
Article 27 – Other international agreements or arrangements
Article 28 – Signature and entry into force of the Convention.
Article 29 – Territorial application of the Convention
Article 30 – Reservations
Article 31 – Denunciation
Article 32 – Depositaries and their functions



Available in French - "La Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale : Amendée par le Protocole de 2010":