Details of Treaty No.208

Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters
Title Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters
Reference CETS No.208
Opening of the treaty Paris, 27/05/2010  - Treaty open for signature by the Signatories to Treaty ETS 127
Entry into Force 01/06/2011  - Ratification by 5 States Parties to the Convention.
Summary

The Organisation for Economic Co-operation and Development (OECD) and the Council of Europe have agreed on an update to the 1988 joint Convention that aims to help governments enforce their tax laws, as part of the worldwide drive to combat cross-border tax evasion.

The Protocol provides, among other things, for exchange of information, multilateral simultaneous tax examinations, service of documents and cross-border assistance in tax collection, while respecting national sovereignty and the rights of taxpayers and ensuring extensive safeguards to protect the confidentiality of the information exchanged.

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