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United Kingdom Treaties Library
You are here: BAILII >> Databases >> United Kingdom Treaties Library >> Convention on Mutual Administrative Assistance in Tax Matters (ETS 127) (Multilateral) [1988] UKTS TS0049 (25 January 1988)
URL: http://www.bailii.org/uk/other/UKTS/1988/TS0049_A.html
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Treaty Type: Multilateral
Depository: Council of Europe/OECD
Place Of Signature: Strasbourg
Date Of Signature: 25-Jan-1988
Publication Records
- UN Registration /0: 0
- PRO (now TNA) FO.949/929/0: 0
Participant Status
| Country | Action | Action Date | Effective Date |
| ALBANIA | Ratification | 08-Aug-2013 | 01-Dec-2013 |
| Anguilla | Extension | 13-Nov-2013 | 01-Mar-2014 |
| Anguilla | Reservation | 13-Nov-2013 | |
| Anguilla | Declaration | 13-Nov-2013 | |
| Anguilla | Communication | 16-May-2017 | |
| AZERBAIJAN | Signature | 26-Mar-2003 | |
| AZERBAIJAN | Ratification | 03-Jun-2004 | 01-Oct-2004 |
| BELGIUM | Signature | 07-Feb-1992 | |
| BELGIUM | Reservation | 07-Feb-1992 | |
| Bermuda | Extension | 13-Nov-2013 | 01-Mar-2014 |
| Bermuda | Reservation | 19-Feb-2014 | |
| Bermuda | Declaration | 05-Jan-2017 | |
| Bermuda | Communication | 16-May-2017 | |
| Bermuda | Withdrawal Res. | 22-May-2017 | |
| British Virgin Islands | Extension | 19-Nov-2013 | 01-Mar-2014 |
| British Virgin Islands | Reservation | 19-Nov-2013 | |
| British Virgin Islands | Declaration | 19-Nov-2013 | |
| British Virgin Islands | Communication | 16-May-2017 | |
| CAMEROON | Signature | 25-Jun-2014 | |
| CANADA | Ratification | 21-Nov-2013 | 01-Mar-2014 |
| Cayman Islands | Extension | 25-Sep-2013 | 01-Jan-2014 |
| Cayman Islands | Declaration | 25-Sep-2013 | 01-Jan-2014 |
| Cayman Islands | Declaration | 31-Dec-2016 | |
| Cayman Islands | Communication | 16-May-2017 | |
| Cayman Islands | Declaration | 24-Nov-2017 | 14-Dec-2017 |
| CHILE | Signature | 24-Oct-2013 | |
| CHILE | Signature | 24-Oct-2013 | |
| CHINA | Signature | 27-Aug-2013 | |
| COLOMBIA | Signature | 23-May-2012 | |
| COUNCIL OF EUROPE | Communication | 12-Feb-2007 | |
| CROATIA | Signature | 11-Oct-2013 | |
| CYPRUS | Signature | 10-Jul-2014 | |
| CZECH REPUBLIC | Signature | 26-Oct-2012 | |
| CZECH REPUBLIC | Ratification | 11-Oct-2013 | 01-Feb-2014 |
| DENMARK | Withdrawal Dec. | 01-Jan-2007 | |
| DENMARK | Signature | 16-Jul-1992 | |
| DENMARK | Approval | 16-Jul-1992 | |
| DENMARK | Declaration | 16-Jul-1992 | |
| DENMARK | Declaration | 16-Feb-2007 | |
| ESTONIA | Signature | 29-May-2013 | |
| ESTONIA | Ratification | 08-Jul-2014 | 01-Nov-2014 |
| FINLAND | Signature | 11-Dec-1989 | |
| FRANCE | Signature | 17-Sep-2003 | 01-Jan-1900 |
| FRANCE | Declaration | 18-Oct-2007 | |
| GABON | Signature | 03-Jul-2014 | |
| GEORGIA | Ratification | 28-Feb-2011 | 01-Jun-2011 |
| GEORGIA | Declaration | 01-Jun-2011 | 01-Jun-2011 |
| GERMANY FEDERAL REPUBLIC | Signature | 17-Apr-2008 | |
| GERMANY FEDERAL REPUBLIC | Communication | 30-Sep-2014 | |
| GHANA | Signature | 11-Jul-2012 | |
| Gibraltar | Extension | 19-Nov-2013 | 01-Mar-2014 |
| Gibraltar | Reservation | 19-Nov-2013 | |
| Gibraltar | Declaration | 19-Nov-2013 | |
| Gibraltar | Communication | 19-Feb-2014 | |
| Gibraltar | Communication | 16-May-2017 | |
| GREECE | Declaration | 06-Jan-2012 | |
| GREECE | Signature | 21-Feb-2012 | |
| GREECE | Ratification | 29-May-2013 | 01-Sep-2013 |
| Greenland | Extension | 16-Jul-1992 | |
| GUATEMALA | Signature | 05-Dec-2012 | |
| Guernsey, Bailiwick of | Extension | 03-Apr-2014 | 01-Aug-2014 |
| Guernsey, Bailiwick of | Declaration | 03-Apr-2014 | 01-Aug-2014 |
| Guernsey, Bailiwick of | Declaration | 04-Jan-2017 | |
| Guernsey, Bailiwick of | Declaration | 03-May-2017 | |
| HUNGARY | Signature | 12-Nov-2013 | |
| ICELAND | Signature | 22-Jul-1996 | |
| ICELAND | Ratification | 22-Jul-1996 | 01-Nov-1996 |
| ICELAND | Declaration | 22-Jul-1996 | |
| INDIA | Signature | 26-Jan-2012 | |
| INDIA | Ratification | 21-Feb-2012 | 01-Jun-2012 |
| IRELAND | Signature | 30-Jun-2011 | 30-Jun-2011 |
| Isle Of Man | Extension | 21-Nov-2013 | 01-Mar-2014 |
| Isle Of Man | Reservation | 21-Nov-2013 | |
| Isle Of Man | Declaration | 21-Nov-2013 | |
| Isle Of Man | Declaration | 06-Jan-2017 | |
| Isle Of Man | Declaration | 03-May-2017 | |
| ITALY | Reservation | 31-Jan-2006 | |
| ITALY | Ratification | 31-Jan-2006 | 01-May-2006 |
| ITALY | Withdrawal Res. | 14-Apr-2010 | |
| JAPAN | Signature | 03-Nov-2011 | |
| JAPAN | Declaration | 27-Jun-2013 | |
| JAPAN | Acceptance | 28-Jun-2013 | 01-Oct-2013 |
| Jersey, Bailiwick of | Extension | 04-Feb-2014 | 01-Jun-2014 |
| Jersey, Bailiwick of | Reservation | 04-Feb-2014 | |
| Jersey, Bailiwick of | Declaration | 04-Feb-2014 | |
| Jersey, Bailiwick of | Declaration | 16-Feb-2017 | |
| Jersey, Bailiwick of | Communication | 16-May-2017 | |
| Jersey, Bailiwick of | Declaration | 07-Jul-2017 | 17-Jul-2017 |
| KOREA REPUBLIC OF | Signature | 27-May-2010 | |
| KOREA REPUBLIC OF | Ratification | 26-Mar-2012 | 01-Jul-2012 |
| KOREA REPUBLIC OF | Reservation | 26-Mar-2012 | |
| LATVIA | Signature | 29-May-2013 | |
| LATVIA | Ratification | 15-Jul-2014 | 01-Nov-2014 |
| LIECHTENSTEIN | Signature | 21-Nov-2013 | |
| LITHUANIA | Ratification | 05-Feb-2014 | 01-Jun-2014 |
| LUXEMBOURG | Signature | 29-May-2013 | |
| LUXEMBOURG | Ratification | 11-Jul-2014 | 01-Nov-2014 |
| MALTA | Signature | 26-Oct-2012 | |
| MARSHALL ISLANDS | Signature | 22-Dec-2016 | |
| MARSHALL ISLANDS | Ratification | 22-Dec-2016 | 01-Apr-2017 |
| MEXICO | Signature | 27-May-2010 | |
| MEXICO | Ratification | 23-May-2012 | 01-Sep-2012 |
| MEXICO | Reservation | 23-May-2012 | 01-Sep-2012 |
| MOLDOVA REPUBLIC OF | Ratification | 24-Nov-2011 | 01-Mar-2012 |
| MOLDOVA REPUBLIC OF | Declaration | 24-Nov-2011 | |
| Montserrat | Extension | 25-Jun-2013 | 01-Oct-2013 |
| Montserrat | Declaration | 25-Jun-2013 | 01-Oct-2013 |
| Montserrat | Communication | 16-May-2017 | |
| NETHERLANDS THE | Signature | 25-Sep-1990 | |
| NETHERLANDS THE | Acceptance | 15-Oct-1996 | 01-Feb-1997 |
| NETHERLANDS THE | Declaration | 15-Oct-1996 | |
| NETHERLANDS THE | Declaration | 05-Dec-1996 | |
| NETHERLANDS THE | Reservation | 19-Jul-2001 | |
| NETHERLANDS THE | Declaration | 04-Jan-2012 | |
| NETHERLANDS THE | Withdrawal Res. | 29-May-2013 | |
| NETHERLANDS THE | Declaration | 07-Jun-2013 | 01-Feb-1997 |
| NEW ZEALAND | Signature | 26-Oct-2012 | |
| NEW ZEALAND | Ratification | 21-Nov-2013 | 01-Mar-2014 |
| NORWAY | Signature | 05-May-1989 | |
| NORWAY | Ratification | 13-Jun-1989 | |
| NORWAY | Declaration | 13-Jun-1989 | |
| NORWAY | Declaration | 01-Jun-2008 | 01-Jun-2008 |
| POLAND | Signature | 19-Mar-1996 | |
| POLAND | Ratification | 25-Jun-1997 | 01-Oct-1997 |
| POLAND | Reservation | 25-Jun-1997 | |
| POLAND | Declaration | 25-Jun-1997 | |
| POLAND | Withdrawal Res. | 26-Nov-2004 | 01-Jan-1900 |
| POLAND | Withdrawal Res. | 30-Jan-2006 | 14-Feb-2006 |
| PORTUGAL | Signature | 27-May-2010 | |
| ROMANIA | Signature | 15-Oct-2012 | |
| ROMANIA | Ratification | 11-Jul-2014 | 01-Nov-2014 |
| SAN MARINO | Signature | 21-Nov-2013 | |
| SLOVAK REPUBLIC | Ratification | 21-Nov-2013 | 01-Mar-2014 |
| SLOVENIA | Signature | ||
| SLOVENIA | Ratification | 31-Jan-2011 | 01-May-2011 |
| SOUTH AFRICA | Ratification | 21-Nov-2013 | |
| SPAIN | Signature | 12-Nov-2009 | |
| SPAIN | Declaration | 12-Nov-2009 | |
| SPAIN | Communication | 10-Dec-2013 | |
| SWEDEN | Signature | 20-Apr-1989 | |
| SWEDEN | Ratification | 04-Jul-1990 | |
| SWITZERLAND | Signature | 15-Oct-2013 | |
| SWITZERLAND | Ratification | 26-Sep-2016 | 01-Jan-2017 |
| TUNISIA | Signature | 16-Jul-2012 | |
| Turks And Caicos Islands | Declaration | 20-Aug-2013 | 01-Dec-2013 |
| Turks And Caicos Islands | Extension | 20-Aug-2013 | 01-Dec-2013 |
| Turks And Caicos Islands | Communication | 16-May-2017 | |
| UKRAINE | Ratification | 26-Mar-2009 | 01-Jul-2009 |
| UKRAINE | Declaration | 26-Mar-2009 | 01-Jul-2009 |
| UNITED KINGDOM | Signature | 24-May-2007 | |
| UNITED KINGDOM | Ratification | 24-Jan-2008 | 01-May-2008 |
| UNITED KINGDOM | Reservation | 06-Feb-2008 | 11-Feb-2008 |
| UNITED KINGDOM | Declaration | 16-Dec-2016 | |
| UNITED KINGDOM | Communication | 16-May-2017 | |
| UNITED KINGDOM | Declaration | 18-Jul-2017 | 25-Jul-2017 |
| UNITED STATES OF AMERICA | Signature | 28-Jun-1989 | |
| UNITED STATES OF AMERICA | Ratification | 30-Jan-1991 | |
| UNITED STATES OF AMERICA | Declaration | 17-Dec-1991 |