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Treaty

Convention on Mutual Administrative Assistance in Tax Matters

Treaty data

Treaty number 002221
Date of conclusion 25-01-1988
Place of conclusion Straatsburg
Provisional application
Entry into force 01-04-1995
Retroactive effect
Termination
Treaty Series
Parliamentary paper kst-
Approval act 1996, 382
Consolidated text 0005131

Comment

The Convention was in force for the Netherlands Antilles from 01-02-1997 until 10-10-2010.

Kingdom of the Netherlands

Provisional
application
Entry into force Retroactive effect Termination
Netherlands (in Europe) 01-02-1997
Netherlands (Bonaire) 10-10-2010
Netherlands (Sint Eustatius) 10-10-2010
Netherlands (Saba) 10-10-2010
Aruba 01-02-1997
CuraƧao 10-10-2010
Sint Maarten 10-10-2010

PartiesParties with a link have a reservation.

Party Signature RatificationS=Signature without reservation or requirement of ratification R=Ratification, Acceptance, Approval or Notification A=Accession Su=Succession NK=Not Known Entry into force Renunciation Termination
Albania 01-03-2013 08-08-2013 (R) 01-12-2013
Andorra 05-11-2013 25-08-2016 (R) 01-12-2016
Antigua and Barbuda 27-07-2018 16-10-2018 (R) 01-02-2019
Argentina 03-11-2011 13-09-2012 (R) 01-01-2013
Armenia 24-01-2018 06-02-2020 (R) 01-06-2020
Australia 03-11-2011 30-08-2012 (R) 01-12-2012
Austria 29-05-2013 28-08-2014 (R) 01-12-2014
Azerbaijan 26-03-2003 03-06-2004 (R) 01-10-2004
Bahamas 15-12-2017 26-04-2018 (R) 01-08-2018
Bahrain 29-06-2017 03-05-2018 (R) 01-09-2018
Barbados 28-10-2015 04-07-2016 (R) 01-11-2016
Belgium 07-02-1992 01-08-2000 (R) 01-12-2000
Belize 29-05-2013 29-05-2013 (R) 01-09-2013
Benin 27-11-2019
Bosnia and Herzegovina 26-11-2019 21-09-2020 (R) 01-01-2021
Botswana 29-09-2020
Brazil 03-11-2011 01-06-2016 (R) 01-10-2016
Brunei 12-09-2017 28-03-2019 (R) 01-07-2019
Bulgaria 26-10-2015 14-03-2016 (R) 01-07-2016
Burkina Faso 25-08-2016
Cameroon 25-06-2014 30-06-2015 (R) 01-10-2015
Canada 28-04-2004 21-11-2013 (R) 01-03-2014
Cape Verde 26-11-2019 06-01-2020 (R) 01-05-2020
Chile 24-10-2013 07-07-2016 (R) 01-11-2016
China 27-08-2013 16-10-2015 (R) 01-02-2016
Colombia 23-05-2012 19-03-2014 (R) 01-07-2014
Cook Islands 28-10-2016 29-05-2017 (R) 01-09-2017
Costa Rica 01-03-2012 05-04-2013 (R) 01-08-2013
Croatia 11-10-2013 28-02-2014 (R) 01-06-2014
Cyprus 10-07-2014 19-12-2014 (R) 01-04-2015
Czech Republic 26-10-2012 11-10-2013 (R) 01-02-2014
Denmark 16-07-1992 16-07-1992 (R) 01-04-1995
Dominica 25-04-2019 30-04-2019 (R) 01-08-2019
Dominican Republic 28-06-2016 02-08-2019 (R) 01-12-2019
Ecuador 29-10-2018 26-08-2019 (R) 01-12-2019
El Salvador 01-06-2015 26-02-2019 (R) 01-06-2019
Estonia 29-05-2013 08-07-2014 (R) 01-11-2014
Eswatini 29-09-2020
Finland 11-12-1989 15-12-1994 (R) 01-04-1995
France 17-09-2003 25-05-2005 (R) 01-09-2005
Gabon 03-07-2014
Georgia 12-10-2010 28-02-2011 (R) 01-06-2011
Germany 17-04-2008 28-08-2015 (R) 01-12-2015
Ghana 10-07-2012 29-05-2013 (R) 01-09-2013
Greece 21-02-2012 29-05-2013 (R) 01-09-2013
Grenada 18-05-2018 31-05-2018 (R) 01-09-2018
Guatemala 05-12-2012 09-06-2017 (R) 01-10-2017
Hungary 12-11-2013 07-11-2014 (R) 01-03-2015
Iceland 22-07-1996 22-07-1996 (R) 01-11-1996
India 26-01-2012 21-02-2012 (R) 01-06-2012
Indonesia 03-11-2011 21-01-2015 (R) 01-05-2015
Ireland 30-06-2011 29-05-2013 (R) 01-09-2013
Israel 24-11-2015 31-08-2016 (R) 01-12-2016
Italy 31-01-2006 31-01-2006 (R) 01-05-2006
Jamaica 01-06-2016 29-11-2018 (R) 01-03-2019
Japan 03-11-2011 28-06-2013 (R) 01-10-2013
Jordan 29-09-2020
Kazakhstan 23-12-2013 08-04-2015 (R) 01-08-2015
Kenya 08-02-2016 22-07-2020 (R) 01-11-2020
Kuwait 05-05-2017 17-08-2018 (R) 01-12-2018
Latvia 29-05-2013 15-07-2014 (R) 01-11-2014
Lebanon 12-05-2017 12-05-2017 (R) 01-09-2017
Liberia 11-06-2018
Liechtenstein 21-11-2013 22-08-2016 (R) 01-12-2016
Lithuania 07-03-2013 04-02-2014 (R) 01-06-2014
Luxembourg 29-05-2013 11-07-2014 (R) 01-11-2014
Malaysia 25-08-2016 03-01-2017 (R) 01-05-2017
Malta 26-10-2012 29-05-2013 (R) 01-09-2013
Marshall Islands 22-12-2016 22-12-2016 (R) 01-04-2017
Mauritania 12-02-2019
Mauritius 23-06-2015 31-08-2015 (R) 01-12-2015
Mexico 27-05-2010 23-05-2012 (R) 01-09-2012
Moldova 27-01-2011 24-11-2011 (R) 01-03-2012
Monaco 13-10-2014 14-12-2016 (R) 01-04-2017
Mongolia 26-11-2019 19-02-2020 (R) 01-06-2020
Montenegro 03-10-2019 28-01-2020 (R) 01-05-2020
Morocco 21-05-2013 22-05-2019 (R) 01-09-2019
Namibia 29-09-2020 09-12-2020 (R) 01-04-2021
Nauru 28-06-2016 28-06-2016 (R) 01-10-2016
Netherlands, the Kingdom of the 25-09-1990 15-10-1996 (R) 01-02-1997
New Zealand 26-10-2012 21-11-2013 (R) 01-03-2014
Nigeria 29-05-2013 29-05-2015 (R) 01-09-2015
Niue 27-11-2015 06-06-2016 (R) 01-10-2016
North Macedonia 27-06-2018 30-09-2019 (R) 01-01-2020
Norway 05-05-1989 13-06-1989 (R) 01-04-1995
Oman 26-11-2019 07-07-2020 (R) 01-11-2020
Pakistan 14-09-2016 14-12-2016 (R) 01-04-2017
Panama 27-10-2016 16-03-2017 (R) 01-07-2017
Paraguay 29-05-2018
Peru 25-10-2017 28-05-2018 (R) 01-09-2018
Philippines 26-09-2014
Poland 19-03-1996 25-06-1997 (R) 01-10-1997
Portugal 27-05-2010 17-11-2014 (R) 01-03-2015
Qatar 10-11-2017 17-09-2018 (R) 01-01-2019
Republic of Korea, the 27-05-2010 26-03-2012 (R) 01-07-2012
Romania 15-10-2012 11-07-2014 (R) 01-11-2014
Russian Federation 03-11-2011 04-03-2015 (R) 01-07-2015
Saint Kitts and Nevis 25-08-2016 25-08-2016 (R) 01-12-2016
Saint Lucia 21-11-2016 21-11-2016 (R) 01-03-2017
Saint Vincent and the Grenadines 25-08-2016 31-08-2016 (R) 01-12-2016
Samoa 25-08-2016 31-08-2016 (R) 01-12-2016
San Marino 21-11-2013 28-08-2015 (R) 01-12-2015
Saudi Arabia 29-05-2013 17-12-2015 (R) 01-04-2016
Senegal 04-02-2016 25-08-2016 (R) 01-12-2016
Serbia 13-06-2019 30-08-2019 (R) 01-12-2019
Seychelles 24-02-2015 25-06-2015 (R) 01-10-2015
Singapore 29-05-2013 20-01-2016 (R) 01-05-2016
Slovakia 29-05-2013 21-11-2013 (R) 01-03-2014
Slovenia 27-05-2010 31-01-2011 (R) 01-05-2011
South Africa 03-11-2011 21-11-2013 (R) 01-03-2014
Spain 12-11-2009 10-08-2010 (R) 01-12-2010
Sweden 20-04-1989 04-07-1990 (R) 01-04-1995
Switzerland 15-10-2013 26-09-2016 (R) 01-01-2017
Thailand 03-06-2020
Togo 30-01-2020
Tunisia 16-07-2012 31-10-2013 (R) 01-02-2014
Turkey 03-11-2011 26-03-2018 (R) 01-07-2018
Uganda 04-11-2015 26-05-2016 (R) 01-09-2016
Ukraine 20-12-2004 26-03-2009 (R) 01-07-2009
United Arab Emirates 21-04-2017 21-05-2018 (R) 01-09-2018
United Kingdom 24-05-2007 24-01-2008 (R) 01-05-2008
United States of America 28-06-1989 13-02-1991 (R) 01-04-1995
Uruguay 01-06-2016 31-08-2016 (R) 01-12-2016
Vanuatu 22-06-2018 23-08-2018 (R) 01-12-2018

Extensions

China

Extended to Entry into force Termination
Hong Kong SAR 01-09-2018
Macao SAR 01-09-2018

Denmark

Extended to Entry into force Termination
Faroes 01-01-2007
Greenland 01-04-1995

France

Extended to Entry into force Termination
New Caledonia 27-08-2018

United Kingdom

Extended to Entry into force Termination
Anguilla 01-03-2014
Bermuda 01-06-2014
British Virgin Islands 01-03-2014
Cayman Islands 01-01-2014
Gibraltar 01-03-2014
Guernsey 01-08-2014
Jersey 01-06-2014
Man, Isle of 01-03-2014
Montserrat 01-10-2013
Turks and Caicos Islands 01-12-2013

United States of America

Extended to Entry into force Termination
American Samoa 01-04-1995
Baker Island 01-04-1995
Guam 01-04-1995
Howland Island 01-04-1995
Jarvis Island 01-04-1995
Johnston Atoll 01-04-1995
Kingman Reef 01-04-1995
Midway Atoll 01-04-1995
Navassa Island 01-04-1995
Northern Mariana Islands 01-04-1995
Palmyra Atoll 01-04-1995
Panama Canal Zone (< 01-10-1979) 01-04-1995 31-12-1999
Puerto Rico 01-04-1995
US Virgin Islands 01-04-1995
Wake Island 01-04-1995

Child treaties

Title Date of conclusion Place of conclusion
Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters 27-05-2010 Parijs
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