| Convention on Mutual Administrative Assistance in Tax Matters (and amending protocol) | |
| Date Signed: | 25 January 1988 (27 May 2010) |
| Location Signed: | Strasbourg (Paris) |
| Date Effective: | 1 April 1995 (1 June 2011) |
| Condition Effective: | 5 ratifications (5 ratifications) |
| Signatories: | 124 |
| Parties: | 28 (amended version: 131) |
| Depositor: | Secretary General of the Council of Europe and the Secretary General of OECD |
| Languages: | English and French |
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.
The Convention as well as the amending protocol entered into force upon the ratification of five members.
As of August 2021, 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 | 105 | O&AP + AC |
| Country | Ratification (original convention) | Ratification (amending protocol, AP)/ amended convention (AC) | Comments | |
|---|---|---|---|---|
| (AC) | ||||
| (AC) | ||||
 Antigua and Barbuda | (AC) | |||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AP) | ||||
 Bahamas | (AC) | |||
 Bahrain | (AC) | |||
| (AC) | ||||
| (AP) | ||||
| (AC) | ||||
| (AC) | ||||
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| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AP)[1] | ||||
| (AC) | ||||
| (AC) | Includes Hong Kong (2018) and Macau (2018) | |||
| (AC) | ||||
| (AC) | ||||
| (AP) | ||||
| (AP) | ||||
| (AC) | ||||
| (AP) | Including Faroe Islands (since 2007) and Greenland | |||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
 El Salvador | (AC) | |||
| (AC) | ||||
| (AC) | ||||
| (AP) | ||||
| (AP) | ||||
 Gabon | Signed the amended convention on 3 July 2014 but has not ratified it. | |||
| (AP) | ||||
| (AC) | ||||
| (AP) | ||||
 Grenada | (AC) | |||
 Guatemala | (AC) | |||
 Honduras | Signed the amended convention on 11 July 2022 but has not ratified it. | |||
| (AP) | ||||
| (AP) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AP) | ||||
 Jamaica | (AC) | |||
| (AP) | ||||
 Jordan | (AC) | |||
| (AC) | ||||
 Kenya | (AC) | |||
 Kuwait | (AC) | |||
| (AC) | ||||
 Lebanon | (AC) | |||
 Liberia | (AC) | |||
| (AC) | ||||
| (AP) | ||||
| (AP) | ||||
 Madagascar | Signed the amended convention on 7 July 2022 but has not ratified it. | |||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
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| (AC) | ||||
| (AC) | ||||
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| (AC) | ||||
| (AC) | ||||
 Morocco | (AC) | |||
 Namibia | (AC) | |||
| (AC) | ||||
| (AP) | includes Caribbean Netherlands, Aruba, Curacao, and Sint Maarten | |||
| (AC) | includes Cook Islands and Niue. | |||
| (AC) | ||||
| (AC) | ||||
| (AP) | ||||
| (AC) | ||||
| (AC) | ||||
 Panama | (AC) | |||
 Papua New Guinea | Signed the amended convention on 1 August 2021 but has not ratified it. | |||
 Paraguay | (AC) | |||
| (AC) | ||||
 Philippines | Signed the amended convention on 26 September 2014 but has not ratified it. | |||
| (AP) | ||||
| (AC) | ||||
| (AC) | ||||
| (AP) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
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| (AC) | ||||
| (AC) | ||||
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| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AP) | ||||
| (AC) | ||||
| (AP) | ||||
| (AP) | ||||
| (AP) | ||||
| (AC) | ||||
| (AC) | ||||
| Signed the amended convention on 30 January 2020 but has not ratified it. | ||||
| (AC) | ||||
| (AC) | ||||
| (AC) | ||||
| (AP) | ||||
| (AC) | ||||
 United Kingdom | (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 | Including all territories under its jurisdiction; has signed but not ratified the amending protocol | |||
| (AC) | ||||
| (AC) | ||||
| Signed the amended convention on 22 March 2023 but has not ratified it yet. |