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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.

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  • Convention on Mutual Administrative Assistance in Tax Matters (en)
  • إتفاقية المساعدة الإدارية في المسائل الضريبية (ar)
  • Конвенция ОЭСР о взаимной административной помощи по налоговым делам (ru)
  • 多边税收征管互助公约 (zh)
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  • اتفاقية المساعدة الإدارية في المسائل الضريبية، هي اتفاقية لتسهيل الدخول في اتفاقيات تبادل المعلومات الضريبية بين الدول، تم تطوير الإتفاقية من قبل منظمة التعاون والتنمية في الميدان الإقتصادي ومجلس أوروبا التي فتحت باب التوقيع للأعضاء لكلتا المنظمتين في 25 يناير 1988, ودخل حيز التنفيذ في 1995. تم تعديل البروتوكول في 27 مايو 2010، الذي أصبح متاحاً لأي دولة بناءاً على دعوة من دول الأطراف الحالية. (ar)
  • 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. (en)
  • Конвенция о взаимной административной помощи по налоговым делам — международное соглашение по поощрению заключения между сторонами , совместно разработанное ОЭСР и Советом Европы и открытая для подписания с 25 января 1988 года. 27 мая 2010 был принят протокол с поправками к Конвенции. (ru)
  • 多边税收征管互助公约(英語:Convention on Mutual Administrative Assistance in Tax Matters),是1988年欧洲委员会和经合组织共同制订的国际公约,后经2010年议定书修订。经2010年议定书修订的多边税收征管互助公约于2011年6月1日生效。 (zh)
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  • (en)
  • Convention on Mutual Administrative Assistance in Tax Matters (en)
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  • http://commons.wikimedia.org/wiki/Special:FilePath/Convention_on_mutual_administrative_assistance_in_tax_matters.svg
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