Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (CETS No.208)

Open for signature by the by the Signatories to the Convention, in Paris on 27 May 2010.

Entry into force: 1 June 2011.

Summary of the treaty

The Organisation for Economic Co-operation and Development (OECD) and the Council of Europe have agreed on an update to the 1988 joint Convention (ETS No. 127) that aims to help governments enforce their tax laws, as part of the worldwide drive to combat cross-border tax evasion.

The Protocol provides, among other things, for exchange of information, multilateral simultaneous tax examinations, service of documents and cross-border assistance in tax collection, while respecting national sovereignty and the rights of taxpayers and ensuring extensive safeguards to protect the confidentiality of the information exchanged.

Formerly known as the 'European Treaty Series'.