Convention on Mutual Administrative Assistance in Tax Matters of January 25, 1988

• 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 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

• 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

Authentic text

CONVENTION
ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
Text amended by the provisions of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force on 1st June 2011