| 释义 |
- Ratifications
- See also
- References
- External links
{{Infobox treaty
| name =Convention on Mutual Administrative Assistance in Tax Matters
(and amending protocol)
| long_name =
| image =Convention on mutual administrative assistance in tax matters.svg
| image_width =310
| caption ={{legend|#00aa00|Original version}}{{legend|#885544|Original and Amended version}}{{legend|#ff0088|Amended version}}{{legend|#F7F25C|signatories that did not ratify}}
| type =
| date_drafted =
| date_signed = 25 January 1988
(27 May 2010)
| location_signed =Strasbourg (Paris)
| date_sealed =
| date_effective =1 April 1995 (1 June 2011)
| condition_effective =5 ratifications (5 ratifications)
| date_expiration =
| signatories =88
| parties =28 (amended version: 92)
| ratifiers =
| depositor =Secretary General of the Council of Europe and
the Secretary General of OECD
| language =
| languages =English and French
| wikisource =
}}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. RatificationsThe Convention as well as the amending protocol entered into force upon the ratification of five members. As of September 2018, one state (the United States) 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. | Category | Name | Number of States | Convention applies between
other states of category |
|---|
| O | Original Convention | 1 | O + O&AP | | O&AP | Original Convention and Amending Protocol | 26 | O + O&AP + AC (all states) | | AC | Amended Convention | 65 | O&AP + AC |
| Country | Ratification (original convention) | Ratification (amending protocol, AP)/
amended convention (AC) | Comments |
|---|
| Albania}} | 8 August 2013}} (AC) | | Andorra}} | 25 August 2016}} (AC) | | Antigua and Barbuda}} | Signed the amended convention 27 July 2018; has not deposited instrument of ratification. | | Argentina}} | 13 September 2012}} (AC) | | Armenia}} | Signed the amended convention 24 January 2018; has not deposited instrument of ratification. | | Austria}} | 28 August 2014}} (AC) | | Australia}} | 30 August 2012}} (AC) | | Azerbaijan}} | 3 June 2004}} | 29 May 2015}} (AP) | | Bahamas}} | 26 April 2018 (AC) | | Bahrain}} | 3 May 2018 (AC) | | Barbados}} | 4 July 2016}} (AC) | | Belgium}} | 1 August 2000}} | 8 December 2014}} (AP) | | Belize}} | 29 May 2013}} (AC) | | Brazil}} | 1 June 2016}} (AC) | | Brunei}} | Signed the amended convention 12 September 2018; has not deposited instrument of ratification. | | Bulgaria}} | 14 March 2016}} (AC) | | Burkina Faso}} | Signed the amended convention 25 August 2016; has not deposited instrument of ratification. | | Canada}} | 21 November 2013}} (AP)[1] | | Cameroon}} | 30 June 2015}} (AC) | | Chile}} | 7 July 2016}} (AC) | | China}} | 21 October 2015}} (AC) | Includes Hong Kong and Macau | | Colombia}} | 19 March 2014}} (AC) | | Costa Rica}} | 5 April 2013}} (AC) | | Croatia}} | 28 February 2014}} (AP) | | Cyprus}} | 19 December 2014}} | 19 December 2014}} (AP) | | Czech Republic}} | 11 October 2013}} (AC) | | Denmark}} | 1 April 1995}} | 28 January 2011}} (AP) | Including Faroe Islands (since 2007) and Greenland | | Dominican Republic}} | Signed the amended convention 28 June 2016; has not deposited instrument of ratification. | | El Salvador}} | Signed the amended convention 1 June 2015; has not deposited instrument of ratification. | | Estonia}} | 8 July 2014}} (AC) | | Finland}} | 1 April 1995}} | 21 December 2010}} (AP) | | France}} | 25 May 2005}} | 13 December 2011}} (AP) | | Gabon}} | Signed the amended convention 3 July 2014; has not deposited instrument of ratification. | | Georgia}} | 28 February 2011}} | | Germany}} | 28 August 2015}} | 28 August 2015}} (AP) | | Ghana}} | 29 May 2013}} (AC) | | Greece}} | 29 May 2013}} | 29 May 2013}} (AP) | | Grenada}} | 31 May 2018 (AC) | | Hungary}} | 7 November 2014}} | 7 November 2014}} (AP) | | Iceland}} | 22 July 1996}} | 28 October 2011}} (AP) | | India}} | 21 February 2012}} (AC) | | Indonesia}} | 21 January 2015}} (AC) | | Ireland}} | 29 May 2013}} (AC) | | Israel}} | 31 August 2016}} (AC) | | Italy}} | 31 January 2006}} | 17 January 2012}} (AP) | | Jamaica}} | Signed the amended convention 1 June 2016; has not deposited instrument of ratification. | | Japan}} | 28 June 2013}} | 28 June 2013}} (AP) | | Kazakhstan}} | 8 April 2014}} (AC) | | Kenya}} | Signed the amended convention 8 February 2016; has not deposited instrument of ratification. | | Korea}} | 26 March 2012}} | 26 March 2012}} (AP) | | Kuwait}} | Signed the amended convention 5 May 2017; has not deposited instrument of ratification. | | Latvia}} | 15 July 2014}} (AC) | | Lebanon}} | 12 May 2017 (AC) | | Liberia}} | Signed the amended convention 11 June 2018; has not deposited instrument of ratification. | | Liechtenstein}} | 22 August 2016}} (AC) | | Lithuania}} | 4 February 2014}} | 4 February 2014}} (AP) | | Luxembourg}} | 11 July 2014}} | 11 July 2014}} (AP) | | Macedonia}} | Signed the amended convention 26 June 2018; has not deposited instrument of ratification. | | Malaysia}} | 3 January 2017 | | Malta}} | 29 May 2013}} (AC) | | Marshall Islands}} | 22 December 2016}} (AC) | | Mauritius}} | 31 August 2015}} (AC) | | Mexico}} | 23 May 2012}} | 23 May 2012}} (AP) | | Moldova}} | 24 November 2011}} | 24 November 2011}} (AP) | | Monaco}} | 14 December 2016}} (AC) | | Morocco}} | Signed the amended convention 21 May 2013; has not deposited instrument of ratification. | | Nauru}} | 28 June 2016}} (AC) | | Kingdom of the Netherlands}} | 15 October 1996}} | 29 May 2013}} (AP) | includes Aruba, Curacao, and Sint Maarten | | New Zealand}} | 21 November 2013}} (AC) | includes Cook Islands and Niue. | | Nigeria}} | 29 May 2015}} (AC) | | Norway}} | 13 June 1989}} | 18 February 2011}} (AP) | | Pakistan}} | 14 December 2016}} (AC) | | Panama}} | 16 March 2017 | | Paraguay}} | Signed the amended convention 29 May 2018; has not deposited instrument of ratification. | | Peru}} | 28 May 2018 | | Philippines}} | Signed the amended convention 26 September 2014; has not deposited instrument of ratification. | | Poland}} | 25 June 1997}} | 22 June 2011}} (AP) | | Portugal}} | 17 November 2014}} (AC) | | Qatar}} | Signed the amended convention 10 November 2017; has not deposited instrument of ratification. | | Romania}} | 11 July 2014}} | 11 July 2014}} (AP) | | Russia}} | 4 March 2015}} (AC) | | San Marino}} | 28 August 2015}} (AC) | | Saint Kitts and Nevis}} | 25 August 2016}} (AC) | | Saint Vincent and the Grenadines}} | 31 August 2016}} (AC) | | Samoa}} | 31 August 2016}} (AC) | | Saudi Arabia}} | 17 December 2015}} (AC) | | Senegal}} | 25 August 2016}} (AC) | | Seychelles}} | 25 June 2015}} (AC) | | Senegal}} | 20 January 2016}} (AC) | | Slovakia}} | 21 November 2013}} (AC) | | Slovenia}} | 31 January 2011}} | 31 January 2011}} (AP) | | South Africa}} | 21 November 2013}} (AC) | | Spain}} | 10 August 2010}} | 28 September 2012}} (AP) | | Sweden}} | 4 July 1990}} | 27 May 2011}} (AP) | | Switzerland}} | 26 September 2016}} (AC) | | Tunisia}} | 31 October 2013}} (AC) | | Uganda}} | 26 May 2016}} (AC) | | Ukraine}} | 26 March 2009}} | 22 May 2013}} (AP) | | United Arab Emirates}} | 21 May 2018 (AC) | | United Kingdom}} | 24 January 2008}} | 30 June 2011}} (AP) | Also extended to Anguilla, Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Isle of Man, Jersey, Montserrat, and Turks and Caicos Islands | | United States}} | 30 January 1991}} | Including all territories under its jurisdiction; has signed but not ratified the amending protocol | | Uruguay}} | 31 August 2016}} (AC) | | Vanuatu}} | 28 August 2018 (AC) |
See also- Tax information exchange agreements
- International taxation
References1. ^Canada ratified the protocol, without ratifying the original convention
External links- Convention text - Centre for Tax Policy and Administration
- Protocol text - Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters
- Signatures and ratifications
Cook Islands, Dominican republic signed 111 : Treaties entered into force in 1995|Treaties concluded in 1988|Tax treaties|OECD treaties|Council of Europe treaties|Treaties of Albania|Treaties of Argentina|Treaties of Australia|Treaties of Austria|Treaties of Azerbaijan|Treaties of Belgium|Treaties of Belize|Treaties of Cameroon|Treaties of Canada|Treaties of the People's Republic of China|Treaties of Colombia|Treaties of Costa Rica|Treaties of Croatia|Treaties of Cyprus|Treaties of the Czech Republic|Treaties of Denmark|Treaties of Estonia|Treaties of Finland|Treaties of France|Treaties of Georgia (country)|Treaties of Germany|Treaties of Ghana|Treaties of Greece|Treaties of Hungary|Treaties of Iceland|Treaties of India|Treaties of Indonesia|Treaties of Ireland|Treaties of Italy|Treaties of Japan|Treaties of South Korea|Treaties of Latvia|Treaties of Lithuania|Treaties of Luxembourg|Treaties of Malta|Treaties of Mauritius|Treaties of Mexico|Treaties of Moldova|Treaties of the Netherlands|Treaties of New Zealand|Treaties of Nigeria|Treaties of Norway|Treaties of Poland|Treaties of Portugal|Treaties of Romania|Treaties of San Marino|Treaties of Saudi Arabia|Treaties of Seychelles|Treaties of Slovakia|Treaties of Slovenia|Treaties of South Africa|Treaties of Spain|Treaties of Sweden|Treaties of Tunisia|Treaties of Ukraine|Treaties of the United Kingdom|Treaties of the United States|1988 in France|Treaties extended to Norfolk Island|Treaties extended to Christmas Island|Treaties extended to the Cocos (Keeling) Islands|Treaties extended to Ashmore and Cartier Islands|Treaties extended to Heard Island and McDonald Islands|Treaties extended to the Coral Sea Islands|Treaties extended to the Faroe Islands|Treaties extended to Greenland|Treaties extended to the Netherlands Antilles|Treaties extended to Aruba|Treaties extended to Montserrat|Treaties extended to American Samoa|Treaties extended to Baker Island|Treaties extended to Guam|Treaties extended to Howland Island|Treaties extended to Jarvis Island|Treaties extended to Johnston Atoll|Treaties extended to Kingman Reef|Treaties extended to Midway Atoll|Treaties extended to Navassa Island|Treaties extended to the Trust Territory of the Pacific Islands|Treaties extended to Palmyra Atoll|Treaties extended to Puerto Rico|Treaties extended to the United States Virgin Islands|Treaties extended to Wake Island|Treaties extended to the Panama Canal Zone|Treaties extended to the Northern Mariana Islands|Mutual legal assistance treaties|Treaties of Andorra|Treaties of Barbados|Treaties of Monaco|Treaties of Pakistan|Treaties of Bulgaria|Treaties of Chile|Treaties of Liechtenstein|Treaties of Israel|Treaties of the Marshall Islands|Treaties of Nauru|Treaties of Saint Kitts and Nevis|Treaties of Saint Vincent and the Grenadines|Treaties of Samoa|Treaties of Senegal|Treaties of Switzerland|Treaties of Singapore|Treaties of Uganda|Treaties of Uruguay|International taxation|Anti-tax avoidance measures |