Convention on Mutual Administrative Assistance in Tax Matters
Treaty data
Treaty number
002221
Date of conclusion
25-01-1988
Place of conclusion
Straatsburg
Provisional application
Entry into force
01-04-1995
Retroactive effect
Termination
Treaty Series
Parliamentary paper
24452-R1551 (external link)
Approval act
1996, 382
Consolidated text
0005131
Comment
The Convention was in force for the Netherlands Antilles from 01-02-1997 until 10-10-2010.
Kingdom of the Netherlands
Koninkrijksdeel
Provisional
Entry into force
Retroactive effect
Termination
Netherlands (in Europe)
01-02-1997
Netherlands (Bonaire)
10-10-2010
Netherlands (Sint Eustatius)
10-10-2010
Netherlands (Saba)
10-10-2010
Aruba
01-02-1997
Curaçao
10-10-2010
Sint Maarten
10-10-2010
PartiesTooltip Parties with a link have a reservation.
Party
Signature
RatificationTooltip S=Signature without reservation or requirement of ratification R=Ratification, Acceptance,
Approval or Notification A=Accession Su=Succession NK=Not Known
Entry into force
Renunciation
Termination
Albania 01-03-2013
08-08-2013 (R)
01-12-2013
Andorra 05-11-2013
25-08-2016 (R)
01-12-2016
Antigua and Barbuda 27-07-2018
16-10-2018 (R)
01-02-2019
Argentina 03-11-2011
13-09-2012 (R)
01-01-2013
Armenia 24-01-2018
06-02-2020 (R)
01-06-2020
Australia 03-11-2011
30-08-2012 (R)
01-12-2012
Austria 29-05-2013
28-08-2014 (R)
01-12-2014
Azerbaijan 26-03-2003
03-06-2004 (R)
01-10-2004
Bahamas 15-12-2017
26-04-2018 (R)
01-08-2018
Bahrain 29-06-2017
03-05-2018 (R)
01-09-2018
Barbados 28-10-2015
04-07-2016 (R)
01-11-2016
Belgium 07-02-1992
01-08-2000 (R)
01-12-2000
Belize 29-05-2013
29-05-2013 (R)
01-09-2013
Benin 27-11-2019
24-01-2023 (R)
01-05-2023
Bosnia and Herzegovina 26-11-2019
21-09-2020 (R)
01-01-2021
Botswana 29-09-2020
15-06-2021 (R)
01-10-2021
Brazil 03-11-2011
01-06-2016 (R)
01-10-2016
Brunei 12-09-2017
28-03-2019 (R)
01-07-2019
Bulgaria 26-10-2015
14-03-2016 (R)
01-07-2016
Burkina Faso 25-08-2016
13-12-2022 (R)
01-04-2023
Cabo Verde 26-11-2019
06-01-2020 (R)
01-05-2020
Cameroon 25-06-2014
30-06-2015 (R)
01-10-2015
Canada 28-04-2004
21-11-2013 (R)
01-03-2014
Chile 24-10-2013
07-07-2016 (R)
01-11-2016
China 27-08-2013
16-10-2015 (R)
01-02-2016
Colombia 23-05-2012
19-03-2014 (R)
01-07-2014
Cook Islands 28-10-2016
29-05-2017 (R)
01-09-2017
Costa Rica 01-03-2012
05-04-2013 (R)
01-08-2013
Croatia 11-10-2013
28-02-2014 (R)
01-06-2014
Cyprus 10-07-2014
19-12-2014 (R)
01-04-2015
Czech Republic 26-10-2012
11-10-2013 (R)
01-02-2014
Denmark 16-07-1992
16-07-1992 (R)
01-04-1995
Dominica 25-04-2019
30-04-2019 (R)
01-08-2019
Dominican Republic 28-06-2016
02-08-2019 (R)
01-12-2019
Ecuador 29-10-2018
26-08-2019 (R)
01-12-2019
El Salvador 01-06-2015
26-02-2019 (R)
01-06-2019
Estonia 29-05-2013
08-07-2014 (R)
01-11-2014
Eswatini 29-09-2020
16-03-2021 (R)
01-07-2021
Finland 11-12-1989
15-12-1994 (R)
01-04-1995
France 17-09-2003
25-05-2005 (R)
01-09-2005
Gabon
03-07-2014
Georgia 12-10-2010
28-02-2011 (R)
01-06-2011
Germany 17-04-2008
28-08-2015 (R)
01-12-2015
Ghana 10-07-2012
29-05-2013 (R)
01-09-2013
Greece 21-02-2012
29-05-2013 (R)
01-09-2013
Grenada 18-05-2018
31-05-2018 (R)
01-09-2018
Guatemala 05-12-2012
09-06-2017 (R)
01-10-2017
Honduras
11-07-2022
Hungary 12-11-2013
07-11-2014 (R)
01-03-2015
Iceland 22-07-1996
22-07-1996 (R)
01-11-1996
India 26-01-2012
21-02-2012 (R)
01-06-2012
Indonesia 03-11-2011
21-01-2015 (R)
01-05-2015
Ireland 30-06-2011
29-05-2013 (R)
01-09-2013
Israel 24-11-2015
31-08-2016 (R)
01-12-2016
Italy 31-01-2006
31-01-2006 (R)
01-05-2006
Jamaica 01-06-2016
29-11-2018 (R)
01-03-2019
Japan 03-11-2011
28-06-2013 (R)
01-10-2013
Jordan 29-09-2020
11-08-2021 (R)
01-12-2021
Kazakhstan 23-12-2013
08-04-2015 (R)
01-08-2015
Kenya 08-02-2016
22-07-2020 (R)
01-11-2020
Kuwait 05-05-2017
17-08-2018 (R)
01-12-2018
Latvia 29-05-2013
15-07-2014 (R)
01-11-2014
Lebanon 12-05-2017
12-05-2017 (R)
01-09-2017
Liberia 11-06-2018
26-08-2021 (R)
01-12-2021
Liechtenstein 21-11-2013
22-08-2016 (R)
01-12-2016
Lithuania 07-03-2013
04-02-2014 (R)
01-06-2014
Luxembourg 29-05-2013
11-07-2014 (R)
01-11-2014
Madagascar
07-07-2022
Malaysia 25-08-2016
03-01-2017 (R)
01-05-2017
Maldives 11-08-2021
20-09-2021 (R)
01-01-2022
Malta 26-10-2012
29-05-2013 (R)
01-09-2013
Marshall Islands 22-12-2016
22-12-2016 (R)
01-04-2017
Mauritania 12-02-2019
29-04-2022 (R)
01-08-2022
Mauritius 23-06-2015
31-08-2015 (R)
01-12-2015
Mexico 27-05-2010
23-05-2012 (R)
01-09-2012
Moldova 27-01-2011
24-11-2011 (R)
01-03-2012
Monaco 13-10-2014
14-12-2016 (R)
01-04-2017
Mongolia 26-11-2019
19-02-2020 (R)
01-06-2020
Montenegro 03-10-2019
28-01-2020 (R)
01-05-2020
Morocco 21-05-2013
22-05-2019 (R)
01-09-2019
Namibia 29-09-2020
09-12-2020 (R)
01-04-2021
Nauru 28-06-2016
28-06-2016 (R)
01-10-2016
Netherlands, the Kingdom of the 25-09-1990
15-10-1996 (R)
01-02-1997
New Zealand 26-10-2012
21-11-2013 (R)
01-03-2014
Nigeria 29-05-2013
29-05-2015 (R)
01-09-2015
Niue 27-11-2015
06-06-2016 (R)
01-10-2016
North Macedonia 27-06-2018
30-09-2019 (R)
01-01-2020
Norway 05-05-1989
13-06-1989 (R)
01-04-1995
Oman 26-11-2019
07-07-2020 (R)
01-11-2020
Pakistan 14-09-2016
14-12-2016 (R)
01-04-2017
Panama 27-10-2016
16-03-2017 (R)
01-07-2017
Papua New Guinea 11-08-2021
31-08-2023 (R)
01-12-2023
Paraguay 29-05-2018
15-07-2021 (R)
01-11-2021
Peru 25-10-2017
28-05-2018 (R)
01-09-2018
Philippines
26-09-2014
Poland 19-03-1996
25-06-1997 (R)
01-10-1997
Portugal 27-05-2010
17-11-2014 (R)
01-03-2015
Qatar 10-11-2017
17-09-2018 (R)
01-01-2019
Republic of Korea, the 27-05-2010
26-03-2012 (R)
01-07-2012
Romania 15-10-2012
11-07-2014 (R)
01-11-2014
Russian Federation 03-11-2011
04-03-2015 (R)
01-07-2015
Rwanda 11-08-2021
29-08-2022 (R)
01-12-2022
Saint Kitts and Nevis 25-08-2016
25-08-2016 (R)
01-12-2016
Saint Lucia 21-11-2016
21-11-2016 (R)
01-03-2017
Saint Vincent and the Grenadines 25-08-2016
31-08-2016 (R)
01-12-2016
Samoa 25-08-2016
31-08-2016 (R)
01-12-2016
San Marino 21-11-2013
28-08-2015 (R)
01-12-2015
Saudi Arabia 29-05-2013
17-12-2015 (R)
01-04-2016
Senegal 04-02-2016
25-08-2016 (R)
01-12-2016
Serbia 13-06-2019
30-08-2019 (R)
01-12-2019
Seychelles 24-02-2015
25-06-2015 (R)
01-10-2015
Singapore 29-05-2013
20-01-2016 (R)
01-05-2016
Slovakia 29-05-2013
21-11-2013 (R)
01-03-2014
Slovenia 27-05-2010
31-01-2011 (R)
01-05-2011
South Africa 03-11-2011
21-11-2013 (R)
01-03-2014
Spain 12-11-2009
10-08-2010 (R)
01-12-2010
Sweden 20-04-1989
04-07-1990 (R)
01-04-1995
Switzerland 15-10-2013
26-09-2016 (R)
01-01-2017
Thailand 03-06-2020
22-12-2021 (R)
01-04-2022
Togo
30-01-2020
Tunisia 16-07-2012
31-10-2013 (R)
01-02-2014
Türkiye 03-11-2011
26-03-2018 (R)
01-07-2018
Uganda 04-11-2015
26-05-2016 (R)
01-09-2016
Ukraine 20-12-2004
26-03-2009 (R)
01-07-2009
United Arab Emirates 21-04-2017
21-05-2018 (R)
01-09-2018
United Kingdom 24-05-2007
24-01-2008 (R)
01-05-2008
United States of America 28-06-1989
13-02-1991 (R)
01-04-1995
Uruguay 01-06-2016
31-08-2016 (R)
01-12-2016
Vanuatu 22-06-2018
23-08-2018 (R)
01-12-2018
Vietnam 22-03-2023
31-08-2023 (R)
01-12-2023
Extensions
China
Extended to
Entry into force
Termination
Hong Kong SAR
01-09-2018
Macao SAR
01-09-2018
Denmark
Extended to
Entry into force
Termination
Faroes
01-01-2007
Greenland
01-04-1995
France
Extended to
Entry into force
Termination
New Caledonia
27-08-2018
United Kingdom
Extended to
Entry into force
Termination
Anguilla
01-03-2014
Bermuda
01-06-2014
British Virgin Islands
01-03-2014
Cayman Islands
01-01-2014
Gibraltar
01-03-2014
Guernsey
01-08-2014
Jersey
01-06-2014
Man, Isle of
01-03-2014
Montserrat
01-10-2013
Turks and Caicos Islands
01-12-2013
United States of America
Extended to
Entry into force
Termination
American Samoa
01-04-1995
Baker Island
01-04-1995
Guam
01-04-1995
Howland Island
01-04-1995
Jarvis Island
01-04-1995
Johnston Atoll
01-04-1995
Kingman Reef
01-04-1995
Midway Atoll
01-04-1995
Navassa Island
01-04-1995
Northern Mariana Islands
01-04-1995
Palmyra Atoll
01-04-1995
Panama Canal Zone (< 01-10-1979)
01-04-1995
31-12-1999
Puerto Rico
01-04-1995
US Virgin Islands
01-04-1995
Wake Island
01-04-1995
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