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Original Convention on Mutual Administrative Assistance

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Original Convention on Mutual Administrative Assistance JOINT COUNCIL OF EUROPE/OECD CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS 1 TABLE OF CONTENTS TEXT OF THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS4 PREAMBLE ............................................................................................................................................... 4 CHAPTER I SCOPE OF THE CONVENTION......................................................................................... 5 Article 1 Object of the Convention and persons covered........................................................................ 5 Article 2 Taxes covered........................................................................................................................... 5 CHAPTER II GENERAL DEFINITIONS..................................................................................................6 Article 3 Definitions................................................................................................................................ 6 CHAPTER III FORMS OF ASSISTANCE ................................................................................................ 7 Section I Exchange of information.......................................................................................................... 7 Section II Assistance in recovery ............................................................................................................ 9 Section III Service of documents........................................................................................................... 11 CHAPTER IV PROVISIONS RELATING TO ALL FORMS OF ASSISTANCE ................................. 12 Article 18 Information to be provided by the applicant state................................................................ 12 Article 19 Possibility of declining a request ......................................................................................... 12 Article 20 Response to the request for assistance ................................................................................. 12 Article 21 Protection of persons and limits to the obligation to provide assistance ............................. 13 Article 22 Secrecy ................................................................................................................................. 13 Article 23 Proceedings .......................................................................................................................... 14 CHAPTER V SPECIAL PROVISIONS ................................................................................................... 14 Article 24 Implementation of the Convention....................................................................................... 14 Article 25 Language .............................................................................................................................. 15 Article 26 Costs..................................................................................................................................... 15 CHAPTER VI FINAL PROVISIONS ...................................................................................................... 15 Article 27 Other international agreement or arrangements.................................................................. 15 Article 28 Signature and entry into force of the Convention ................................................................ 16 Article 29 Territorial application of the Convention ............................................................................ 16 Article 30 Reservations ......................................................................................................................... 16 Article 31 Denunciation ........................................................................................................................ 17 Article 32 Depositaries and their functions........................................................................................... 17 ANNEX A TAXES TO WHICH THE CONVENTION WOULD APPLY ................................................ 19 ANNEX B COMPETENT AUTHORITIES ................................................................................................ 19 ANNEX C DEFINITION OF THE WORD "NATIONAL" FOR THE PURPOSE OF THE CONVENTION ............................................................................................................................................ 19 EXPLANATORY REPORT......................................................................................................................... 20 Introduction............................................................................................................................................... 20 Commentary on the provisions of the Convention ................................................................................... 21 CHAPTER I SCOPE OF THE CONVENTION ................................................................................... 21 2 CHAPTER II GENERAL DEFINITIONS ............................................................................................ 25 CHAPTER III FORMS OF ASSISTANCE .......................................................................................... 28 CHAPTER IV PROVISIONS RELATING TO ALL FORMS OF ASSISTANCE ................................. 48 Article 18 Information to be provided by the applicant state................................................................ 48 Article 19 Possibility of declining a request ......................................................................................... 49 Article 20 Response to the request for assistance ................................................................................. 50 Article 21 Protection of persons and limits to the obligation to provide assistance ............................. 50 Article 22 Secrecy ................................................................................................................................. 53 Article 23 Proceedings .......................................................................................................................... 56 CHAPTER V SPECIAL PROVISIONS ................................................................................................... 58 Article 24 Implementation of the Convention....................................................................................... 58 Article 25 Language .............................................................................................................................. 61 Article 26 Costs..................................................................................................................................... 62 CHAPTER VI FINAL PROVISIONS ...................................................................................................... 63 Article 27 Other international agreements or arrangements ................................................................. 63 Article 28 Signature and entry into force of the Convention ................................................................ 64 Article 29 Territorial application of the Convention ............................................................................ 64 Article 30 Reservations ......................................................................................................................... 64 Article 31 Denunciation ........................................................................................................................ 66 Article 32 Depositaries and their functions........................................................................................... 66 3 TEXT OF THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS PREAMBLE The member states of the Council of Europe and the Member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Convention, Considering that the development of international movement of persons, capital, goods and services - although highly beneficial in itself - has increased the possibilities of tax avoidance and evasion and therefore requires increasing co-operation among tax authorities; Welcoming the various efforts made in recent years to combat tax avoidance and tax evasion on an international level, whether bilaterally or multilaterally; Considering that a co-ordinated effort between states is necessary in order to foster all forms of administrative assistance in matters concerning taxes of any kind whilst at the same time ensuring adequate protection of the rights of taxpayers; Recognising that international co-operation can play an important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to secure his rights; Considering that fundamental principles entitling every person to have his rights and obligations determined in accordance with a proper legal procedure should be recognised as applying to tax matters in all states and that states should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation; Convinced therefore that states should not carry out measures or supply information except in conformity with their domestic law and practice, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data; Desiring to conclude a convention on mutual administrative
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