Towards Global Transparency
Chapter 7: The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT)
AbstractChapter 7 describes in detail the rules of the Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT). We focus on the scope of application, the secrecy rules, the forms of assistance (including automatic exchange of information and assistance in the recovery of claims), their limits and the potential application of rights of taxpayers. Particular attention is also given to the relationship between the CMAAT and other international instruments, such as DTCs, which can simultaneously cover the same issues.
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