Convention on mutual administrative assistance in tax matters
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/convention-on-mutual-administrative-assistance-in-tax-matters.html
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The Multilateral Convention on Mutual Administrative Assistance in Tax Matters ("the Convention") was developed jointly by the OECD and the Council of Europe in 1988 and amended by Protocol in 2010. It currently is the most comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance.
《多边税收征管互助公约》（Multilateral Convention on Mutual Administrative Assistance in Tax Matters）由经济合作与发展组织（OECD）与欧洲委员会于1988年联合制定，并于2010年通过议定书完成修订。目前，该公约是现有各类税务合作形式中最为全面的多边工具，可用于打击逃税与避税行为。
