Commentary

A2.104A International Mutual Administrative Assistance

Administration and compliance

A2.104A International Mutual Administrative Assistance

A2.104A International Mutual Administrative Assistance

On 27 May 2010, the United Kingdom signed a Protocol which amended the joint Council of Europe-OECD Convention on Mutual Administrative Assistance in Tax Matters1.

The Convention provides for mutual administrative assistance in tax matters between its signatories in the form of exchange of information, assistance in the recovery of tax debts and the service of documents. A table of current signatories to the Convention is available on the OECD website2.

The Protocol brings the Convention into line with international standards on the exchange of information and enables countries that are not members of the Council of

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