A Toolkit for Becoming a Party to the Convention on Mutual Administrative Assistance in Tax Matters

Organisation for Economic Co-operation and Development2026-04-11 收录

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https://www.oecd.org/en/networks/global-forum-tax-transparency/news-events/2020/convention-on-mutual-administrative-assistance-in-tax-matters-toolkit.html

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Providing detailed guidance, the toolkit outlines the benefits of joining the Convention on Mutual Administrative Assistance in Tax Matters (MAAC). It offers an overview of the MAAC’s main provisions, its relationship with other treaties and legal instruments, and a step-by-step guide to becoming a Party, from the preparation stage to the...