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.
This Convention aims to help governments enforce their tax laws, provides an international legal framework for co-operation among countries in countering international tax avoidance and evasion. It offers a variety of tools for administrative co-operation in tax matters, providing all forms of exchange of information, assistance in tax collection and service of documents. It also facilitates joint audits and information sharing to counter other serious crimes (e.g. money laundering, corruption) when certain conditions are met. It preserves the rights of taxpayers, provides extensive safeguards to protect the confidentiality of the information exchanged, in particular in relation to personal data. The operation of this self-standing multilateral convention is overseen by a Co-ordinating Body comprised of the Parties to the Convention.
www.oecd.org/ctp/eoi/mutual
Tables des matières:
-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 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 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
