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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
1991, 4
1997, 10
2010, 221
2010, 314
2013, 113
2016, 116
2018, 167
Parliamentary paper
24452
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
Curaçao 10-10-2010
Sint Maarten 10-10-2010

Parties

Parties with a link have a reservation.

Party Signature Provisional application Ratification

S=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
Argentina 03-11-2011 13-09-2012 (R) 01-01-2013
Armenia 24-01-2018
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
Brazil 03-11-2011 01-06-2016 (R) 01-10-2016
Brunei 12-09-2017
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
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
Dominican Republic 28-06-2016
El Salvador 01-06-2015
Estonia 29-05-2013 08-07-2014 (R) 01-11-2014
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
Japan 03-11-2011 28-06-2013 (R) 01-10-2013
Kazakhstan 23-12-2013 08-04-2015 (R) 01-08-2015
Kenya 08-02-2016
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
Macedonia, the former Yugoslav Republic of 27-06-2018
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
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
Morocco 21-05-2013
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
Norway 05-05-1989 13-06-1989 (R) 01-04-1995
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
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
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
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

Actions

With the exception of the depositary notifications, the information in the Treaty Database is offered as a public service and has no official status. For official publications, please consult the Treaty Series (“Tractatenblad”) on www.officielebekendmakingen.nl.