Convention on Mutual Administrative Assistance in Tax Matters

ETS No. 127 - Strasbourg, 25.I.1988

Declarations related to the Appendices A, B and C of the Convention.

For an in-depth and complete Chronology of declarations made by each State, please consult our website, rubric Search -> Searches on Reservations and Declarations.

 
Compilations of Declarations   Declarations made by States
ANNEX A – Taxes to which the Convention would apply

ANNEX B – Competent Authorities

ANNEX C – Definition of the word "national" for the purpose of the Convention		   Albania – Andorra – Antigua and Barbuda – Argentina – Armenia – Australia – Austria – Azerbaijan – Bahamas – Bahrain – Barbados - Belgium – Belize – Benin – Bosnia and Herzegovina – Botswana – Brazil – Brunei Darussalam – Bulgaria – Cabo Verde – Cameroon – Canada – Chile – China (Hong Kong – Macao) – Colombia – Cook Islands – Costa Rica – Croatia – Cyprus – Czech Republic – Denmark (Faroe Islands – Greenland) – Dominica – Dominican Republic – Ecuador – El Salvador – Estonia – Eswatini – Finland – France (New Caledonia) – Georgia – Germany – Ghana – Greece – Grenada – Guatemala – Hungary – Iceland – India – Indonesia – Ireland – Israel – Italy – Jamaica – Japan – Jordan – Kazakhstan – Kenya – Kuwait – Latvia – Lebanon – Liberia – Liechtenstein – Lithuania – Luxembourg – Malaysia – Maldives – Malta - Marshall Islands – Mauritania – Mauritius – Mexico - Monaco – Mongolia - Montenegro – Morocco – Namibia – Nauru – Netherlands (European Part) (Aruba – the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba) – Curaçao – Sint Maarten) – New Zealand – Nigeria – Niue – North Macedonia – Norway – Oman – Pakistan – Panama – Paraguay – Peru - Poland – Portugal – Qatar – Republic of Korea – Republic of Moldova – Romania – Russian Federation – Rwanda – Saint Christopher and Nevis – Saint Lucia – Saint Vincent and the Grenadines – Samoa – San Marino – Saudi Arabia – Senegal – Serbia – Seychelles – Singapore – Slovak Republic – Slovenia – South Africa – Spain – Sweden – Switzerland – Thailand – Tunisia – Turkey – Uganda – Ukraine – United Arab Emirates – United Kingdom (Anguilla – Bermuda – British Virgin Islands – Cayman Islands – Gibraltar – Guernsey – Isle of Man – Jersey – Montserrat – Turks and Caicos Islands) - United States of America - Uruguay – Vanuatu – Viet Nam