jurisdictions participating in the convention on mutual

JURISDICTIONS PARTICIPATING IN THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
STATUS – 1 JUNE 2015
COUNTRY/JURISDICTION*
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
ALBANIA
ANDORRA
1
ANGUILLA
ARGENTINA
2
ARUBA
AUSTRALIA
AUSTRIA
AZERBAIJAN
BELGIUM
BELIZE
3
BERMUDA
BRAZIL
BRITISH VIRGIN
4
ISLANDS
CAMEROON
CANADA
5
CAYMAN ISLANDS
CHILE
CHINA (PEOPLE’S
REPUBLIC OF)
COLOMBIA
SIGNATURE
(Opened on
25-01-1988)
ORIGINAL CONVENTION
DEPOSIT OF
INSTRUMENT OF
RATIFICATION,
ENTRY INTO FORCE
ACCEPTANCE OR
APPROVAL
PROTOCOL (P)/ AMENDED CONVENTION (AC)
SIGNATURE
(Opened on 27-05-2010)
01-03-2013
05-11-2013
03-11-2011
(AC)
(AC)
DEPOSIT OF INSTRUMENT OF
RATIFICATION, ACCEPTANCE
OR APPROVAL
08-08-2013
(AC)
13-09-2012
03-11-2011 (AC)
29-05-2013 (AC)
23-05-2014
(P)
04-04-2011 (P)
29-05-2013 (AC)
30-08-2012
28-08-2014
29-05-2015
08-12-2014
29-05-2013
01-02-1997
26-03-2003
07-02-1992
03-06-2004
01-08-2000
01-10-2004
01-12-2000
03-11-2011
ENTRY INTO FORCE
01-12-2013
01-03-2014
01-01-2013
01-09-2013
01-12-2012
01-12-2014
01-09-2015
01-04-2015
01-09-2013
01-03-2014
(AC)
01-03-2014
28-04-2004
*
25-06-2014 (AC)
03-11-2011 (P)
24-10-2013
(AC)
27-08-2013
(AC)
23-05-2012
(AC)
21-11-2013
01-03-2014
01-01-2014
19-03-2014
01-07-2014
This table includes State Parties to the Convention as well as jurisdictions, which are members of the GFTEI or that have been listed in Annex B naming a competent authority, to
which the application of the Convention has been extended pursuant to Article 29 of the Convention.
1
Extension by the United Kingdom.
2
Extension by the Kingdom of the Netherlands.
3
Extension by the United Kingdom.
4
Extension by the United Kingdom.
5
Extension by the United Kingdom.
COUNTRY/JURISDICTION*
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
COSTA RICA
CROATIA
6
CURAÇAO
CYPRUS
CZECH REPUBLIC
DENMARK
EL SALVADOR
ESTONIA
7
FAROE ISLANDS
FINLAND
FRANCE
GABON
GEORGIA
GERMANY
GHANA
8
GIBRALTAR
GREECE
9
GREENLAND
GUATEMALA
10
GUERNSEY
HUNGARY
ICELAND
INDIA
INDONESIA
IRELAND
SIGNATURE
(Opened on
25-01-1988)
ORIGINAL CONVENTION
DEPOSIT OF
INSTRUMENT OF
RATIFICATION,
ENTRY INTO FORCE
ACCEPTANCE OR
APPROVAL
10-07-2014
19-12-2014
10-10-2010
01-04-2015
16-07-1992
16-07-1992
01-04-1995
11-12-1989
17-09-2003
15-12-1994
25-05-2005
01-01-2007
01-04-1995
01-09-2005
12-10-2010
17-04-2008
28-02-2011
01-06-2011
21-02-2012
29-05-2013
12-11-2013
22-07-1996
22-07-1996
01-09-2013
01-04-1995
01-11-1996
PROTOCOL (P)/ AMENDED CONVENTION (AC)
SIGNATURE
(Opened on 27-05-2010)
01-03-2012
11-10-2013
DEPOSIT OF INSTRUMENT OF
RATIFICATION, ACCEPTANCE
OR APPROVAL
ENTRY INTO FORCE
(AC)
(AC)
05-04-2013
28-02-2014
10-07-2014 (P)
26-10-2012 (AC)
27-05-2010 (P)
01-06-2015 (AC)
29-05-2013 (AC)
19-12-2014
11-10-2013
28-01-2011
27-05-2010 (P)
27-05-2010 (P)
03-07-2014 (AC)
03-11-2010 (P)
03-11-2011 (P)
10-07-2012 (AC)
21-12-2010
13-12-2011
01-11-2014
01 06 2011
01-06-2011
01-04-2012
28-02-2011
01-06-2011
29-05-2013
21-02-2012
(P)
29-05-2013
01-09-2013
01-03-2014
01-09-2013
01-06-2011
05-12-2012
(AC)
12-11-2013
27-05-2010
26-01-2012
03-11-2011
30-06-2011
(P)
(P)
(AC)
(AC)
(AC)
08-07-2014
07-11-2014
28-10-2011
21-02-2012
21-01-2015
29-05-2013
∗
01-08-2013
01-06-2014
01-09-2013
01-04-2015
01-02-2014
01-06-2011
01-08-2014
01-03-2015
01-02-2012
01-06-2012
01-05-2015
01-09-2013
This table includes State Parties to the Convention as well as jurisdictions, which are members of the GFTEI or that have been listed in Annex B naming a competent authority, to
which the application of the Convention has been extended pursuant to Article 29 of the Convention.
6
Extension by the Kingdom of the Netherlands. Curacao used to be a constituent of the “Netherlands Antilles”, to which the original Convention applied as from 01-02-1997.
7
Extension by the Kingdom of Denmark.
8
Extension by the United Kingdom.
9
Extension by the Kingdom of Denmark.
10
Extension by the United Kingdom.
COUNTRY/JURISDICTION*
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.
71.
11
ISLE OF MAN
ITALY
JAPAN
12
JERSEY
KAZAKHSTAN
KOREA
LATVIA
LIECHTENSTEIN
LITHUANIA
LUXEMBOURG
MALTA
MEXICO
MOLDOVA
MONACO
13
MONTSERRAT
MOROCCO
NETHERLANDS
NEW ZEALAND
NIGERIA
NORWAY
PHILIPPINES
POLAND
PORTUGAL
ROMANIA
RUSSIA
SAN MARINO
SAUDI ARABIA
SIGNATURE
(Opened on
25-01-1988)
ORIGINAL CONVENTION
DEPOSIT OF
INSTRUMENT OF
RATIFICATION,
ENTRY INTO FORCE
ACCEPTANCE OR
APPROVAL
31-01-2006
03-11-2011
31-01-2006
28-06-2013
01-05-2006
01-10-2013
27-05-2010
26-03-2012
01-07-2012
07-03-2013
29-05-2013
04-02-2014
11-07-2014
01-06-2014
01-11-2014
27-05-2010
27-01-2011
23-05-2012
24-11-2011
01-09-2012
01-03-2012
25-09-1990
15-10-1996
01-02-1997
05-05-1989
13-06-1989
01-04-1995
19-03-1996
27-05-2010
15-10-2012
25-06-1997
01-10-1997
11-07-2014
01-11-2014
∗
PROTOCOL (P)/ AMENDED CONVENTION (AC)
SIGNATURE
(Opened on 27-05-2010)
27-05-2010
03-11-2011
(P)
(P)
23-12-2013 (AC)
27-05-2010 (P)
29-05-2013 (AC)
21-11-2013 (AC)
07-03-2013 (P)
29-05-2013 (P)
26-10-2012 (AC)
27-05-2010 (P)
27-01-2011 (P)
13-10-2014 (AC)
21-05-2013
27-05-2010
26-10-2012
29-05-2013
27-05-2010
26-09-2014
09-07-2010
27-05-2010
15-10-2012
03-11-2011
21-11-2013
29-05-2013
(AC)
(P)
(AC)
(AC)
(P)
(AC)
(P)
(P)
(P)
(AC)
(AC)
(AC)
DEPOSIT OF INSTRUMENT OF
RATIFICATION, ACCEPTANCE
OR APPROVAL
ENTRY INTO FORCE
08-04-2015
26-03-2012
15-07-2014
01-03-2014
01-05-2012
01-10-2013
01-06-2014
01-08-2015
01-07-2012
01-11-2014
04-02-2014
11-07-2014
29-05-2013
23-05-2012
24-11-2011
01-06-2014
01-11-2014
01-09-2013
01-09-2012
01-03-2012
17-01-2012
28-06-2013
01-10-2013
29-05-2013
21-11-2013
29-05-2015
18-02-2011
01-09-2013
01-03-2014
01-09-2015
01-06-2011
22-06-2011
17-11-2014
11-07-2014
04-03-2015
01-10-2011
01-03-2015
01-11-2014
01-07-2015
This table includes State Parties to the Convention as well as jurisdictions, which are members of the GFTEI or that have been listed in Annex B naming a competent authority, to
which the application of the Convention has been extended pursuant to Article 29 of the Convention.
11
Extension by the United Kingdom.
12
Extension by the United Kingdom.
13
Extension by the United Kingdom.
COUNTRY/JURISDICTION*
72.
73.
74.
75.
76.
77.
78.
79.
80.
81.
82.
83.
84.
85.
86.
SEYCHELLES
SINGAPORE
14
SINT MAARTEN
SLOVAK REPUBLIC
SLOVENIA
SOUTH AFRICA
SPAIN
SWEDEN
SWITZERLAND
TUNISIA
TURKEY
TURKS & CAICOS
15
ISLANDS
UKRAINE
UNITED KINGDOM
UNITED STATES
SIGNATURE
(Opened on
25-01-1988)
ORIGINAL CONVENTION
DEPOSIT OF
INSTRUMENT OF
RATIFICATION,
ENTRY INTO FORCE
ACCEPTANCE OR
APPROVAL
PROTOCOL (P)/ AMENDED CONVENTION (AC)
SIGNATURE
(Opened on 27-05-2010)
DEPOSIT OF INSTRUMENT OF
RATIFICATION, ACCEPTANCE
OR APPROVAL
24-02-2015 (AC)
29-05-2013 (AC)
10-10-2010
27-05-2010
31-01-2011
01-05-2011
12-11-2009
20-04-1989
10-08-2010
04-07-1990
01-12-2010
01-04-1995
ENTRY INTO FORCE
29-05-2013 (AC)
27-05-2010 (P)
03-11-2011 (AC)
11-03-2011 (P)
27-05-2010 (P)
15-10-2013 (AC)
16-07-2012 (AC)
03-11-2011 (AC)
21-11-2013
31-01-2011
21-11-2013
28-09-2012
27-05-2011
01-09-2013
01-03-2014
01-06-2011
01-03-2014
01-01-2013
01-09-2011
31-10-2013
01-02-2014
01-12-2013
20-12-2004
24-05-2007
28-06-1989
26-03-2009
24-01-2008
13-02-1991
01-07-2009
01-05-2008
01-04-1995
27-05-2010
27-05-2010
27-05-2010
(P)
(P)
(P)
22-05-2013
30-06-2011
01-09-2013
01-10-2011
∗
This table includes State Parties to the Convention as well as jurisdictions, which are members of the GFTEI or that have been listed in Annex B naming a competent authority, to
which the application of the Convention has been extended pursuant to Article 29 of the Convention.
14
Extension by the Kingdom of the Netherlands. Sint Maarten used to be a constituent of the “Netherlands Antilles”, to which the original Convention applied as from 01-02-1997.
15
Extension by the United Kingdom.