70:
2902:
910:
456:
3264:
3439:
1118:
660:
2852:
2088:
860:
582:
356:
1039:
2600:
3464:
2672:
2472:
2369:
3532:
3314:
1910:
3155:
2977:
785:
2877:
2413:
1168:
509:
3180:
3027:
2269:
2113:
1760:
961:
810:
481:
2952:
1991:
1963:
1935:
3077:
2138:
1579:
1451:
381:
557:
3127:
2622:
2244:
2013:
1476:
1093:
760:
685:
3289:
3102:
2724:
2550:
2038:
1218:
936:
835:
1243:
3411:
3336:
2447:
2191:
1885:
1682:
1604:
1526:
1498:
1426:
1143:
986:
534:
406:
331:
3607:
3582:
3557:
3002:
2774:
2319:
2294:
1860:
1321:
1193:
1064:
431:
306:
3361:
3052:
2219:
1835:
1810:
1735:
1629:
1011:
735:
610:
3386:
2827:
2575:
2497:
2163:
1398:
2927:
1299:
2749:
2344:
2063:
1785:
1373:
885:
635:
1345:
2525:
2647:
3236:
2696:
710:
2802:
1271:
1654:
3208:
1707:
1554:
22:
216:
As of August 2021, one state (the United States) is a party to the original convention only, 26 states have ratified the original 1995 convention and the amending protocol, while 65 others are parties to the amended convention. The table below shows between whom the convention applies.
4137:
36:
4062:
4152:
4167:
4057:
4052:
3797:
4082:
4237:
4162:
4067:
3667:
205:
An amending protocol was concluded on 27 May 2010, which since coming into force became open to any state at the invitation of present state parties.
4072:
4047:
4132:
4122:
4112:
4097:
4042:
3727:
4142:
4117:
4232:
4127:
4102:
4217:
4172:
4157:
4147:
4092:
3702:
4077:
4027:
3822:
4032:
3847:
4277:
3942:
4087:
3747:
3732:
3633:
4207:
4107:
191:
4002:
3982:
4252:
4227:
3947:
3902:
2907:
4272:
3987:
3977:
3917:
3807:
3772:
3698:
202:
and was open for signature to members of both organizations on 25 January 1988, and entered into force in 1995.
69:
4257:
3927:
3912:
3882:
3762:
3757:
3712:
4197:
4192:
4182:
3997:
3992:
3967:
3802:
3787:
4267:
4247:
4177:
4022:
4017:
3972:
3952:
3937:
3887:
3872:
3867:
3852:
3837:
3832:
3827:
3812:
3777:
3767:
3752:
213:
The
Convention as well as the amending protocol entered into force upon the ratification of five members.
4262:
4212:
4187:
4012:
3962:
3957:
3932:
3907:
3862:
3842:
3817:
3792:
3782:
4242:
4222:
4202:
4007:
3922:
3897:
3892:
3877:
3857:
2374:
3549:
Including all territories under its jurisdiction; has signed but not ratified the amending protocol
3708:
Protocol text - Protocol amending the
Convention on Mutual Administrative Assistance in Tax Matters
3522:
4037:
3742:
3638:
3494:
665:
3737:
2857:
2391:
3444:
8:
1609:
361:
35:
Please expand the article to include this information. Further details may exist on the
1123:
1326:
199:
2605:
2093:
3707:
2477:
3498:
3469:
1044:
3721:
3537:
1915:
3621:
Signed the amended convention on 22 March 2023 but has not ratified it yet.
3160:
2982:
2432:
2403:
790:
3328:
Signed the amended convention on 30 January 2020 but has not ratified it.
3510:
3269:
3185:
2882:
2677:
2418:
1173:
514:
2614:
Signed the amended convention on 1 August 2021 but has not ratified it.
3657:
Canada ratified the protocol, without ratifying the original convention
3518:
3032:
2957:
2274:
2118:
1996:
1968:
1765:
1490:
Signed the amended convention on 11 July 2022 but has not ratified it.
966:
815:
486:
2005:
Signed the amended convention on 7 July 2022 but has not ratified it.
1313:
Signed the amended convention on 3 July 2014 but has not ratified it.
3502:
3082:
2143:
1940:
1584:
1456:
461:
386:
3672:
3506:
3486:
3294:
3132:
3107:
2729:
2627:
2555:
2249:
2043:
2018:
1481:
1223:
1098:
941:
840:
765:
690:
562:
3612:
3587:
3562:
3490:
3416:
3341:
3007:
2779:
2452:
2399:
2324:
2299:
2196:
1890:
1865:
1687:
1531:
1503:
1431:
1350:
1248:
1198:
1148:
1069:
991:
587:
539:
436:
411:
336:
311:
21:
4138:
Treaties extended to the Trust
Territory of the Pacific Islands
3514:
3391:
3366:
3241:
3057:
2832:
2807:
2701:
2580:
2502:
2224:
2168:
1840:
1815:
1740:
1634:
1403:
1276:
1016:
865:
740:
715:
615:
59:
3213:
2932:
2754:
2395:
2349:
2068:
1790:
1712:
1659:
1559:
1378:
1304:
915:
890:
640:
188:
3319:
2652:
2530:
2436:
195:
194:
between state parties. The
Convention was developed by the
190:
is a convention to facilitate the entering into bilateral
3594:
3569:
3542:
3479:
3474:
3451:
3426:
3421:
3398:
3373:
3348:
3301:
3276:
3251:
3246:
3223:
3218:
3195:
3190:
3167:
3142:
3137:
3114:
3089:
3064:
3039:
3014:
2989:
2964:
2939:
2914:
2889:
2864:
2839:
2814:
2789:
2784:
2761:
2736:
2711:
2706:
2684:
2659:
2634:
2587:
2562:
2537:
2512:
2507:
2484:
2459:
2425:
2384:
2379:
2356:
2331:
2306:
2281:
2256:
2231:
2206:
2201:
2178:
2173:
2150:
2125:
2100:
2075:
2050:
2025:
1978:
1973:
1950:
1945:
1922:
1897:
1872:
1847:
1822:
1797:
1772:
1747:
1722:
1717:
1694:
1669:
1664:
1641:
1616:
1591:
1566:
1541:
1536:
1513:
1508:
1463:
1438:
1413:
1408:
1385:
1360:
1355:
1333:
1286:
1281:
1258:
1253:
1230:
1205:
1180:
1155:
1130:
1105:
1079:
1074:
1051:
1026:
1021:
998:
973:
948:
922:
897:
872:
847:
822:
797:
772:
747:
722:
697:
672:
647:
622:
597:
592:
569:
546:
521:
496:
491:
468:
443:
418:
393:
368:
343:
318:
4063:
Treaties extended to Heard Island and McDonald
Islands
3668:"Senate concurs with ratification of 4 int'l treaties"
4153:
Treaties extended to the United States Virgin
Islands
1085:Including Faroe Islands (since 2007) and Greenland
4168:Treaties extended to the Northern Mariana Islands
4058:Treaties extended to Ashmore and Cartier Islands
4053:Treaties extended to the Cocos (Keeling) Islands
3719:
170:Secretary General of the Council of Europe and
4083:Treaties extended to the Netherlands Antilles
4238:Treaties of Saint Vincent and the Grenadines
928:Includes Hong Kong (2018) and Macau (2018)
4163:Treaties extended to the Panama Canal Zone
4068:Treaties extended to the Coral Sea Islands
3798:Treaties of the People's Republic of China
258:Original Convention and Amending Protocol
3703:Centre for Tax Policy and Administration
4073:Treaties extended to the Faroe Islands
3720:
4048:Treaties extended to Christmas Island
293:Ratification (amending protocol, AP)/
96: signatories that did not ratify
15:
4133:Treaties extended to Navassa Island
4123:Treaties extended to Johnston Atoll
4113:Treaties extended to Howland Island
4098:Treaties extended to American Samoa
4043:Treaties extended to Norfolk Island
3728:Treaties entered into force in 1995
3634:Tax information exchange agreements
192:tax information exchange agreements
13:
4143:Treaties extended to Palmyra Atoll
4118:Treaties extended to Jarvis Island
290:Ratification (original convention)
84: Original and Amended version
14:
4289:
4233:Treaties of Saint Kitts and Nevis
4128:Treaties extended to Midway Atoll
4103:Treaties extended to Baker Island
3692:
33:about substance of the agreement.
4218:Treaties of the Marshall Islands
4173:Mutual legal assistance treaties
4158:Treaties extended to Wake Island
4148:Treaties extended to Puerto Rico
3605:
3580:
3555:
3530:
3462:
3437:
3409:
3384:
3359:
3334:
3312:
3287:
3262:
3234:
3206:
3178:
3153:
3125:
3100:
3075:
3050:
3025:
3000:
2975:
2950:
2925:
2908:Saint Vincent and the Grenadines
2900:
2875:
2850:
2825:
2800:
2772:
2747:
2722:
2694:
2670:
2645:
2620:
2598:
2573:
2548:
2523:
2495:
2470:
2445:
2411:
2367:
2342:
2317:
2292:
2267:
2242:
2217:
2189:
2161:
2136:
2111:
2086:
2061:
2036:
2011:
1989:
1961:
1933:
1908:
1883:
1858:
1833:
1808:
1783:
1758:
1733:
1705:
1680:
1652:
1627:
1602:
1577:
1552:
1524:
1496:
1474:
1449:
1424:
1396:
1371:
1343:
1319:
1297:
1269:
1241:
1216:
1191:
1166:
1141:
1116:
1091:
1062:
1037:
1009:
984:
959:
934:
908:
883:
858:
833:
808:
783:
758:
733:
708:
683:
658:
633:
608:
580:
555:
532:
507:
479:
454:
429:
404:
379:
354:
329:
304:
208:
68:
20:
4093:Treaties extended to Montserrat
264:O + O&AP + AC (all states)
4078:Treaties extended to Greenland
4028:Treaties of the United Kingdom
3823:Treaties of the Czech Republic
3660:
3651:
1:
4033:Treaties of the United States
3848:Treaties of Georgia (country)
3644:
172:the Secretary General of OECD
3713:Signatures and ratifications
7:
4278:Anti-tax avoidance measures
3943:Treaties of the Netherlands
3627:
10:
4294:
4088:Treaties extended to Aruba
3748:Council of Europe treaties
3733:Treaties concluded in 1988
2375:Kingdom of the Netherlands
234:Convention applies between
4208:Treaties of Liechtenstein
4108:Treaties extended to Guam
236:other states of category
176:
166:
155:
147:
136:
125:
114:
102:
67:
4003:Treaties of South Africa
3983:Treaties of Saudi Arabia
3523:Turks and Caicos Islands
4253:Treaties of Switzerland
4228:Treaties of Saint Lucia
3948:Treaties of New Zealand
3903:Treaties of South Korea
295:amended convention (AC)
62:(and amending protocol)
4273:International taxation
3988:Treaties of Seychelles
3978:Treaties of San Marino
3918:Treaties of Luxembourg
3808:Treaties of Costa Rica
3773:Treaties of Azerbaijan
3639:International taxation
3495:British Virgin Islands
666:Bosnia and Herzegovina
161:(amended version: 131)
78: Original version
31:is missing information
4258:Treaties of Singapore
3928:Treaties of Mauritius
3913:Treaties of Lithuania
3883:Treaties of Indonesia
3763:Treaties of Australia
3758:Treaties of Argentina
2858:Saint Kitts and Nevis
2392:Caribbean Netherlands
90: Amended version
4198:Treaties of Bulgaria
4193:Treaties of Pakistan
4183:Treaties of Barbados
3998:Treaties of Slovenia
3993:Treaties of Slovakia
3968:Treaties of Portugal
3803:Treaties of Colombia
3788:Treaties of Cameroon
3445:United Arab Emirates
4268:Treaties of Uruguay
4248:Treaties of Senegal
4178:Treaties of Andorra
4023:Treaties of Ukraine
4018:Treaties of Tunisia
3973:Treaties of Romania
3953:Treaties of Nigeria
3938:Treaties of Moldova
3888:Treaties of Ireland
3873:Treaties of Iceland
3868:Treaties of Hungary
3853:Treaties of Germany
3838:Treaties of Finland
3833:Treaties of Estonia
3828:Treaties of Denmark
3813:Treaties of Croatia
3778:Treaties of Belgium
3768:Treaties of Austria
3753:Treaties of Albania
362:Antigua and Barbuda
244:Original Convention
64:
4263:Treaties of Uganda
4213:Treaties of Israel
4188:Treaties of Monaco
4013:Treaties of Sweden
3963:Treaties of Poland
3958:Treaties of Norway
3933:Treaties of Mexico
3908:Treaties of Latvia
3863:Treaties of Greece
3843:Treaties of France
3818:Treaties of Cyprus
3793:Treaties of Canada
3783:Treaties of Belize
3676:. 3 September 2024
1124:Dominican Republic
272:Amended Convention
180:English and French
58:
4243:Treaties of Samoa
4223:Treaties of Nauru
4203:Treaties of Chile
4008:Treaties of Spain
3923:Treaties of Malta
3898:Treaties of Japan
3893:Treaties of Italy
3878:Treaties of India
3858:Treaties of Ghana
3625:
3624:
3485:Also extended to
3277:26 September 2016
3224:28 September 2012
2762:17 September 2018
2485:30 September 2019
2051:20 September 2021
673:21 September 2020
394:13 September 2012
282:
281:
200:Council of Europe
184:
183:
162:
143:
142:(5 ratifications)
132:
121:
110:
63:
54:
53:
4285:
3686:
3685:
3683:
3681:
3664:
3658:
3655:
3611:
3609:
3608:
3596:
3586:
3584:
3583:
3571:
3561:
3559:
3558:
3544:
3536:
3534:
3533:
3481:
3476:
3468:
3466:
3465:
3453:
3443:
3441:
3440:
3428:
3423:
3415:
3413:
3412:
3400:
3390:
3388:
3387:
3375:
3365:
3363:
3362:
3350:
3340:
3338:
3337:
3318:
3316:
3315:
3303:
3302:22 December 2021
3293:
3291:
3290:
3278:
3268:
3266:
3265:
3253:
3248:
3240:
3238:
3237:
3225:
3220:
3212:
3210:
3209:
3197:
3192:
3184:
3182:
3181:
3169:
3168:21 November 2013
3159:
3157:
3156:
3144:
3139:
3131:
3129:
3128:
3116:
3115:21 November 2013
3106:
3104:
3103:
3091:
3081:
3079:
3078:
3066:
3056:
3054:
3053:
3041:
3031:
3029:
3028:
3016:
3006:
3004:
3003:
2991:
2990:17 December 2015
2981:
2979:
2978:
2966:
2956:
2954:
2953:
2941:
2931:
2929:
2928:
2916:
2906:
2904:
2903:
2891:
2890:21 November 2016
2881:
2879:
2878:
2866:
2856:
2854:
2853:
2841:
2831:
2829:
2828:
2816:
2806:
2804:
2803:
2791:
2786:
2778:
2776:
2775:
2763:
2753:
2751:
2750:
2738:
2737:17 November 2014
2728:
2726:
2725:
2713:
2708:
2700:
2698:
2697:
2686:
2685:3 September 2024
2676:
2674:
2673:
2661:
2651:
2649:
2648:
2636:
2626:
2624:
2623:
2606:Papua New Guinea
2604:
2602:
2601:
2589:
2579:
2577:
2576:
2564:
2563:14 December 2016
2554:
2552:
2551:
2539:
2529:
2527:
2526:
2514:
2513:18 February 2011
2509:
2501:
2499:
2498:
2486:
2476:
2474:
2473:
2461:
2451:
2449:
2448:
2427:
2426:21 November 2013
2417:
2415:
2414:
2386:
2381:
2373:
2371:
2370:
2358:
2348:
2346:
2345:
2333:
2323:
2321:
2320:
2308:
2298:
2296:
2295:
2283:
2273:
2271:
2270:
2258:
2257:19 February 2020
2248:
2246:
2245:
2233:
2232:14 December 2016
2223:
2221:
2220:
2208:
2207:24 November 2011
2203:
2202:24 November 2011
2195:
2193:
2192:
2180:
2175:
2167:
2165:
2164:
2152:
2142:
2140:
2139:
2127:
2117:
2115:
2114:
2102:
2101:22 December 2016
2094:Marshall Islands
2092:
2090:
2089:
2077:
2067:
2065:
2064:
2052:
2042:
2040:
2039:
2027:
2017:
2015:
2014:
1995:
1993:
1992:
1980:
1975:
1967:
1965:
1964:
1952:
1947:
1939:
1937:
1936:
1924:
1914:
1912:
1911:
1899:
1889:
1887:
1886:
1874:
1864:
1862:
1861:
1849:
1839:
1837:
1836:
1824:
1814:
1812:
1811:
1799:
1789:
1787:
1786:
1774:
1764:
1762:
1761:
1749:
1739:
1737:
1736:
1724:
1719:
1711:
1709:
1708:
1696:
1695:29 November 2018
1686:
1684:
1683:
1671:
1666:
1658:
1656:
1655:
1643:
1633:
1631:
1630:
1618:
1608:
1606:
1605:
1593:
1583:
1581:
1580:
1568:
1567:21 February 2012
1558:
1556:
1555:
1543:
1538:
1530:
1528:
1527:
1515:
1510:
1502:
1500:
1499:
1480:
1478:
1477:
1465:
1455:
1453:
1452:
1440:
1430:
1428:
1427:
1415:
1410:
1402:
1400:
1399:
1387:
1377:
1375:
1374:
1362:
1357:
1349:
1347:
1346:
1335:
1334:28 February 2011
1325:
1323:
1322:
1303:
1301:
1300:
1288:
1287:13 December 2011
1283:
1275:
1273:
1272:
1260:
1259:21 December 2010
1255:
1247:
1245:
1244:
1232:
1222:
1220:
1219:
1207:
1197:
1195:
1194:
1182:
1181:26 February 2019
1172:
1170:
1169:
1157:
1147:
1145:
1144:
1132:
1122:
1120:
1119:
1107:
1097:
1095:
1094:
1081:
1076:
1068:
1066:
1065:
1053:
1043:
1041:
1040:
1028:
1027:19 December 2014
1023:
1022:19 December 2014
1015:
1013:
1012:
1000:
999:28 February 2014
990:
988:
987:
975:
965:
963:
962:
950:
940:
938:
937:
924:
914:
912:
911:
899:
889:
887:
886:
874:
873:21 November 2013
864:
862:
861:
849:
839:
837:
836:
824:
814:
812:
811:
799:
798:13 December 2022
789:
787:
786:
774:
764:
762:
761:
749:
739:
737:
736:
724:
714:
712:
711:
699:
689:
687:
686:
674:
664:
662:
661:
649:
639:
637:
636:
624:
614:
612:
611:
599:
594:
586:
584:
583:
571:
561:
559:
558:
548:
538:
536:
535:
523:
513:
511:
510:
498:
493:
485:
483:
482:
470:
460:
458:
457:
445:
435:
433:
432:
420:
410:
408:
407:
395:
385:
383:
382:
370:
360:
358:
357:
345:
335:
333:
332:
320:
310:
308:
307:
284:
283:
220:
219:
160:
141:
140:5 ratifications
130:
119:
108:
106:25 January 1988
95:
89:
83:
77:
72:
65:
61:
57:
49:
46:
40:
24:
16:
4293:
4292:
4288:
4287:
4286:
4284:
4283:
4282:
3718:
3717:
3699:Convention text
3695:
3690:
3689:
3679:
3677:
3666:
3665:
3661:
3656:
3652:
3647:
3630:
3606:
3604:
3581:
3579:
3556:
3554:
3543:30 January 1991
3531:
3529:
3475:24 January 2008
3463:
3461:
3438:
3436:
3410:
3408:
3385:
3383:
3360:
3358:
3349:31 October 2013
3335:
3333:
3313:
3311:
3288:
3286:
3263:
3261:
3235:
3233:
3207:
3205:
3179:
3177:
3154:
3152:
3143:31 January 2011
3138:31 January 2011
3126:
3124:
3101:
3099:
3090:20 January 2016
3076:
3074:
3051:
3049:
3026:
3024:
3001:
2999:
2976:
2974:
2951:
2949:
2926:
2924:
2901:
2899:
2876:
2874:
2851:
2849:
2826:
2824:
2801:
2799:
2773:
2771:
2748:
2746:
2723:
2721:
2695:
2693:
2671:
2669:
2646:
2644:
2621:
2619:
2599:
2597:
2574:
2572:
2549:
2547:
2524:
2522:
2496:
2494:
2478:North Macedonia
2471:
2469:
2446:
2444:
2412:
2410:
2380:15 October 1996
2368:
2366:
2343:
2341:
2332:9 December 2020
2318:
2316:
2293:
2291:
2282:28 January 2020
2268:
2266:
2243:
2241:
2218:
2216:
2190:
2188:
2162:
2160:
2137:
2135:
2112:
2110:
2087:
2085:
2062:
2060:
2037:
2035:
2012:
2010:
1990:
1988:
1962:
1960:
1951:4 February 2014
1946:4 February 2014
1934:
1932:
1909:
1907:
1884:
1882:
1859:
1857:
1834:
1832:
1809:
1807:
1784:
1782:
1759:
1757:
1734:
1732:
1706:
1704:
1681:
1679:
1670:17 January 2012
1665:31 January 2006
1653:
1651:
1628:
1626:
1603:
1601:
1592:21 January 2015
1578:
1576:
1553:
1551:
1542:28 October 2011
1525:
1523:
1514:7 November 2014
1509:7 November 2014
1497:
1495:
1475:
1473:
1450:
1448:
1425:
1423:
1397:
1395:
1372:
1370:
1344:
1342:
1320:
1318:
1298:
1296:
1270:
1268:
1242:
1240:
1217:
1215:
1192:
1190:
1167:
1165:
1142:
1140:
1117:
1115:
1092:
1090:
1080:28 January 2011
1063:
1061:
1052:11 October 2013
1038:
1036:
1010:
1008:
985:
983:
960:
958:
935:
933:
923:21 October 2015
909:
907:
884:
882:
859:
857:
834:
832:
809:
807:
784:
782:
759:
757:
734:
732:
709:
707:
684:
682:
659:
657:
648:24 January 2023
634:
632:
609:
607:
598:8 December 2014
581:
579:
556:
554:
533:
531:
508:
506:
480:
478:
455:
453:
430:
428:
419:6 February 2020
405:
403:
380:
378:
369:16 October 2018
355:
353:
330:
328:
305:
303:
294:
235:
230:
211:
171:
107:
98:
97:
93:
91:
87:
85:
81:
79:
75:
60:
50:
44:
41:
34:
25:
12:
11:
5:
4291:
4281:
4280:
4275:
4270:
4265:
4260:
4255:
4250:
4245:
4240:
4235:
4230:
4225:
4220:
4215:
4210:
4205:
4200:
4195:
4190:
4185:
4180:
4175:
4170:
4165:
4160:
4155:
4150:
4145:
4140:
4135:
4130:
4125:
4120:
4115:
4110:
4105:
4100:
4095:
4090:
4085:
4080:
4075:
4070:
4065:
4060:
4055:
4050:
4045:
4040:
4038:1988 in France
4035:
4030:
4025:
4020:
4015:
4010:
4005:
4000:
3995:
3990:
3985:
3980:
3975:
3970:
3965:
3960:
3955:
3950:
3945:
3940:
3935:
3930:
3925:
3920:
3915:
3910:
3905:
3900:
3895:
3890:
3885:
3880:
3875:
3870:
3865:
3860:
3855:
3850:
3845:
3840:
3835:
3830:
3825:
3820:
3815:
3810:
3805:
3800:
3795:
3790:
3785:
3780:
3775:
3770:
3765:
3760:
3755:
3750:
3745:
3740:
3735:
3730:
3716:
3715:
3710:
3705:
3694:
3693:External links
3691:
3688:
3687:
3659:
3649:
3648:
3646:
3643:
3642:
3641:
3636:
3629:
3626:
3623:
3622:
3619:
3617:
3615:
3601:
3600:
3598:
3595:28 August 2018
3592:
3590:
3576:
3575:
3573:
3570:31 August 2016
3567:
3565:
3551:
3550:
3547:
3545:
3540:
3526:
3525:
3499:Cayman Islands
3483:
3477:
3472:
3470:United Kingdom
3458:
3457:
3455:
3449:
3447:
3433:
3432:
3430:
3424:
3419:
3405:
3404:
3402:
3396:
3394:
3380:
3379:
3377:
3371:
3369:
3355:
3354:
3352:
3346:
3344:
3330:
3329:
3326:
3324:
3322:
3308:
3307:
3305:
3299:
3297:
3283:
3282:
3280:
3274:
3272:
3258:
3257:
3255:
3249:
3244:
3230:
3229:
3227:
3221:
3219:10 August 2010
3216:
3202:
3201:
3199:
3193:
3188:
3174:
3173:
3171:
3165:
3163:
3149:
3148:
3146:
3140:
3135:
3121:
3120:
3118:
3112:
3110:
3096:
3095:
3093:
3087:
3085:
3071:
3070:
3068:
3065:30 August 2019
3062:
3060:
3046:
3045:
3043:
3037:
3035:
3021:
3020:
3018:
3015:25 August 2016
3012:
3010:
2996:
2995:
2993:
2987:
2985:
2971:
2970:
2968:
2965:28 August 2015
2962:
2960:
2946:
2945:
2943:
2940:31 August 2016
2937:
2935:
2921:
2920:
2918:
2915:31 August 2016
2912:
2910:
2896:
2895:
2893:
2887:
2885:
2871:
2870:
2868:
2865:25 August 2016
2862:
2860:
2846:
2845:
2843:
2840:29 August 2022
2837:
2835:
2821:
2820:
2818:
2812:
2810:
2796:
2795:
2793:
2787:
2782:
2768:
2767:
2765:
2759:
2757:
2743:
2742:
2740:
2734:
2732:
2718:
2717:
2715:
2709:
2704:
2690:
2689:
2687:
2682:
2680:
2666:
2665:
2663:
2657:
2655:
2641:
2640:
2638:
2632:
2630:
2616:
2615:
2612:
2610:
2608:
2594:
2593:
2591:
2585:
2583:
2569:
2568:
2566:
2560:
2558:
2544:
2543:
2541:
2535:
2533:
2519:
2518:
2516:
2510:
2505:
2491:
2490:
2488:
2482:
2480:
2466:
2465:
2463:
2457:
2455:
2441:
2440:
2429:
2423:
2421:
2407:
2406:
2388:
2382:
2377:
2363:
2362:
2360:
2354:
2352:
2338:
2337:
2335:
2329:
2327:
2313:
2312:
2310:
2304:
2302:
2288:
2287:
2285:
2279:
2277:
2263:
2262:
2260:
2254:
2252:
2238:
2237:
2235:
2229:
2227:
2213:
2212:
2210:
2204:
2199:
2185:
2184:
2182:
2176:
2171:
2157:
2156:
2154:
2151:31 August 2015
2148:
2146:
2132:
2131:
2129:
2123:
2121:
2107:
2106:
2104:
2098:
2096:
2082:
2081:
2079:
2073:
2071:
2057:
2056:
2054:
2048:
2046:
2032:
2031:
2029:
2026:3 January 2017
2023:
2021:
2007:
2006:
2003:
2001:
1999:
1985:
1984:
1982:
1976:
1971:
1957:
1956:
1954:
1948:
1943:
1929:
1928:
1926:
1923:22 August 2016
1920:
1918:
1904:
1903:
1901:
1898:26 August 2021
1895:
1893:
1879:
1878:
1876:
1870:
1868:
1854:
1853:
1851:
1845:
1843:
1829:
1828:
1826:
1823:17 August 2018
1820:
1818:
1804:
1803:
1801:
1795:
1793:
1779:
1778:
1776:
1770:
1768:
1754:
1753:
1751:
1748:11 August 2021
1745:
1743:
1729:
1728:
1726:
1720:
1715:
1701:
1700:
1698:
1692:
1690:
1676:
1675:
1673:
1667:
1662:
1648:
1647:
1645:
1642:31 August 2016
1639:
1637:
1623:
1622:
1620:
1614:
1612:
1598:
1597:
1595:
1589:
1587:
1573:
1572:
1570:
1564:
1562:
1548:
1547:
1545:
1539:
1534:
1520:
1519:
1517:
1511:
1506:
1492:
1491:
1488:
1486:
1484:
1470:
1469:
1467:
1461:
1459:
1445:
1444:
1442:
1436:
1434:
1420:
1419:
1417:
1411:
1406:
1392:
1391:
1389:
1383:
1381:
1367:
1366:
1364:
1361:28 August 2015
1358:
1356:28 August 2015
1353:
1339:
1338:
1336:
1331:
1329:
1315:
1314:
1311:
1309:
1307:
1293:
1292:
1290:
1284:
1279:
1265:
1264:
1262:
1256:
1251:
1237:
1236:
1234:
1228:
1226:
1212:
1211:
1209:
1203:
1201:
1187:
1186:
1184:
1178:
1176:
1162:
1161:
1159:
1156:26 August 2019
1153:
1151:
1137:
1136:
1134:
1131:12 August 2019
1128:
1126:
1112:
1111:
1109:
1103:
1101:
1087:
1086:
1083:
1077:
1072:
1058:
1057:
1055:
1049:
1047:
1045:Czech Republic
1033:
1032:
1030:
1024:
1019:
1005:
1004:
1002:
996:
994:
980:
979:
977:
971:
969:
955:
954:
952:
946:
944:
930:
929:
926:
920:
918:
904:
903:
901:
895:
893:
879:
878:
876:
870:
868:
854:
853:
851:
845:
843:
829:
828:
826:
823:6 January 2020
820:
818:
804:
803:
801:
795:
793:
779:
778:
776:
770:
768:
754:
753:
751:
745:
743:
729:
728:
726:
720:
718:
704:
703:
701:
695:
693:
679:
678:
676:
670:
668:
654:
653:
651:
645:
643:
629:
628:
626:
620:
618:
604:
603:
601:
595:
590:
576:
575:
573:
567:
565:
551:
550:
544:
542:
528:
527:
525:
519:
517:
503:
502:
500:
494:
489:
475:
474:
472:
469:30 August 2012
466:
464:
450:
449:
447:
444:28 August 2014
441:
439:
425:
424:
422:
416:
414:
400:
399:
397:
391:
389:
375:
374:
372:
366:
364:
350:
349:
347:
344:25 August 2016
341:
339:
325:
324:
322:
316:
314:
300:
299:
296:
291:
288:
280:
279:
278:O&AP + AC
276:
273:
270:
266:
265:
262:
259:
256:
252:
251:
248:
245:
242:
238:
237:
232:
227:
224:
210:
207:
182:
181:
178:
174:
173:
168:
164:
163:
157:
153:
152:
149:
145:
144:
138:
134:
133:
127:
123:
122:
116:
112:
111:
104:
100:
99:
92:
86:
80:
74:
73:
52:
51:
28:
26:
19:
9:
6:
4:
3:
2:
4290:
4279:
4276:
4274:
4271:
4269:
4266:
4264:
4261:
4259:
4256:
4254:
4251:
4249:
4246:
4244:
4241:
4239:
4236:
4234:
4231:
4229:
4226:
4224:
4221:
4219:
4216:
4214:
4211:
4209:
4206:
4204:
4201:
4199:
4196:
4194:
4191:
4189:
4186:
4184:
4181:
4179:
4176:
4174:
4171:
4169:
4166:
4164:
4161:
4159:
4156:
4154:
4151:
4149:
4146:
4144:
4141:
4139:
4136:
4134:
4131:
4129:
4126:
4124:
4121:
4119:
4116:
4114:
4111:
4109:
4106:
4104:
4101:
4099:
4096:
4094:
4091:
4089:
4086:
4084:
4081:
4079:
4076:
4074:
4071:
4069:
4066:
4064:
4061:
4059:
4056:
4054:
4051:
4049:
4046:
4044:
4041:
4039:
4036:
4034:
4031:
4029:
4026:
4024:
4021:
4019:
4016:
4014:
4011:
4009:
4006:
4004:
4001:
3999:
3996:
3994:
3991:
3989:
3986:
3984:
3981:
3979:
3976:
3974:
3971:
3969:
3966:
3964:
3961:
3959:
3956:
3954:
3951:
3949:
3946:
3944:
3941:
3939:
3936:
3934:
3931:
3929:
3926:
3924:
3921:
3919:
3916:
3914:
3911:
3909:
3906:
3904:
3901:
3899:
3896:
3894:
3891:
3889:
3886:
3884:
3881:
3879:
3876:
3874:
3871:
3869:
3866:
3864:
3861:
3859:
3856:
3854:
3851:
3849:
3846:
3844:
3841:
3839:
3836:
3834:
3831:
3829:
3826:
3824:
3821:
3819:
3816:
3814:
3811:
3809:
3806:
3804:
3801:
3799:
3796:
3794:
3791:
3789:
3786:
3784:
3781:
3779:
3776:
3774:
3771:
3769:
3766:
3764:
3761:
3759:
3756:
3754:
3751:
3749:
3746:
3744:
3743:OECD treaties
3741:
3739:
3736:
3734:
3731:
3729:
3726:
3725:
3723:
3714:
3711:
3709:
3706:
3704:
3700:
3697:
3696:
3675:
3674:
3669:
3663:
3654:
3650:
3640:
3637:
3635:
3632:
3631:
3620:
3618:
3616:
3614:
3603:
3602:
3599:
3593:
3591:
3589:
3578:
3577:
3574:
3568:
3566:
3564:
3553:
3552:
3548:
3546:
3541:
3539:
3538:United States
3528:
3527:
3524:
3520:
3516:
3512:
3508:
3504:
3500:
3496:
3492:
3488:
3484:
3478:
3473:
3471:
3460:
3459:
3456:
3450:
3448:
3446:
3435:
3434:
3431:
3425:
3422:26 March 2009
3420:
3418:
3407:
3406:
3403:
3397:
3395:
3393:
3382:
3381:
3378:
3374:26 March 2018
3372:
3370:
3368:
3357:
3356:
3353:
3347:
3345:
3343:
3332:
3331:
3327:
3325:
3323:
3321:
3310:
3309:
3306:
3300:
3298:
3296:
3285:
3284:
3281:
3275:
3273:
3271:
3260:
3259:
3256:
3250:
3245:
3243:
3232:
3231:
3228:
3222:
3217:
3215:
3204:
3203:
3200:
3196:26 March 2012
3194:
3191:26 March 2012
3189:
3187:
3176:
3175:
3172:
3166:
3164:
3162:
3151:
3150:
3147:
3141:
3136:
3134:
3123:
3122:
3119:
3113:
3111:
3109:
3098:
3097:
3094:
3088:
3086:
3084:
3073:
3072:
3069:
3063:
3061:
3059:
3048:
3047:
3044:
3038:
3036:
3034:
3023:
3022:
3019:
3013:
3011:
3009:
2998:
2997:
2994:
2988:
2986:
2984:
2973:
2972:
2969:
2963:
2961:
2959:
2948:
2947:
2944:
2938:
2936:
2934:
2923:
2922:
2919:
2913:
2911:
2909:
2898:
2897:
2894:
2888:
2886:
2884:
2873:
2872:
2869:
2863:
2861:
2859:
2848:
2847:
2844:
2838:
2836:
2834:
2823:
2822:
2819:
2813:
2811:
2809:
2798:
2797:
2794:
2788:
2783:
2781:
2770:
2769:
2766:
2760:
2758:
2756:
2745:
2744:
2741:
2735:
2733:
2731:
2720:
2719:
2716:
2710:
2705:
2703:
2692:
2691:
2688:
2683:
2681:
2679:
2668:
2667:
2664:
2658:
2656:
2654:
2643:
2642:
2639:
2633:
2631:
2629:
2618:
2617:
2613:
2611:
2609:
2607:
2596:
2595:
2592:
2588:16 March 2017
2586:
2584:
2582:
2571:
2570:
2567:
2561:
2559:
2557:
2546:
2545:
2542:
2536:
2534:
2532:
2521:
2520:
2517:
2511:
2506:
2504:
2493:
2492:
2489:
2483:
2481:
2479:
2468:
2467:
2464:
2458:
2456:
2454:
2443:
2442:
2438:
2434:
2430:
2424:
2422:
2420:
2409:
2408:
2405:
2401:
2397:
2393:
2389:
2383:
2378:
2376:
2365:
2364:
2361:
2355:
2353:
2351:
2340:
2339:
2336:
2330:
2328:
2326:
2315:
2314:
2311:
2305:
2303:
2301:
2290:
2289:
2286:
2280:
2278:
2276:
2265:
2264:
2261:
2255:
2253:
2251:
2240:
2239:
2236:
2230:
2228:
2226:
2215:
2214:
2211:
2205:
2200:
2198:
2187:
2186:
2183:
2177:
2172:
2170:
2159:
2158:
2155:
2149:
2147:
2145:
2134:
2133:
2130:
2126:29 April 2022
2124:
2122:
2120:
2109:
2108:
2105:
2099:
2097:
2095:
2084:
2083:
2080:
2074:
2072:
2070:
2059:
2058:
2055:
2049:
2047:
2045:
2034:
2033:
2030:
2024:
2022:
2020:
2009:
2008:
2004:
2002:
2000:
1998:
1987:
1986:
1983:
1977:
1972:
1970:
1959:
1958:
1955:
1949:
1944:
1942:
1931:
1930:
1927:
1921:
1919:
1917:
1916:Liechtenstein
1906:
1905:
1902:
1896:
1894:
1892:
1881:
1880:
1877:
1871:
1869:
1867:
1856:
1855:
1852:
1846:
1844:
1842:
1831:
1830:
1827:
1821:
1819:
1817:
1806:
1805:
1802:
1796:
1794:
1792:
1781:
1780:
1777:
1771:
1769:
1767:
1756:
1755:
1752:
1746:
1744:
1742:
1731:
1730:
1727:
1721:
1716:
1714:
1703:
1702:
1699:
1693:
1691:
1689:
1678:
1677:
1674:
1668:
1663:
1661:
1650:
1649:
1646:
1640:
1638:
1636:
1625:
1624:
1621:
1615:
1613:
1611:
1600:
1599:
1596:
1590:
1588:
1586:
1575:
1574:
1571:
1565:
1563:
1561:
1550:
1549:
1546:
1540:
1535:
1533:
1522:
1521:
1518:
1512:
1507:
1505:
1494:
1493:
1489:
1487:
1485:
1483:
1472:
1471:
1468:
1462:
1460:
1458:
1447:
1446:
1443:
1437:
1435:
1433:
1422:
1421:
1418:
1412:
1407:
1405:
1394:
1393:
1390:
1384:
1382:
1380:
1369:
1368:
1365:
1359:
1354:
1352:
1341:
1340:
1337:
1332:
1330:
1328:
1317:
1316:
1312:
1310:
1308:
1306:
1295:
1294:
1291:
1285:
1280:
1278:
1267:
1266:
1263:
1257:
1252:
1250:
1239:
1238:
1235:
1231:16 March 2021
1229:
1227:
1225:
1214:
1213:
1210:
1204:
1202:
1200:
1189:
1188:
1185:
1179:
1177:
1175:
1164:
1163:
1160:
1154:
1152:
1150:
1139:
1138:
1135:
1129:
1127:
1125:
1114:
1113:
1110:
1106:30 April 2019
1104:
1102:
1100:
1089:
1088:
1084:
1078:
1073:
1071:
1060:
1059:
1056:
1050:
1048:
1046:
1035:
1034:
1031:
1025:
1020:
1018:
1007:
1006:
1003:
997:
995:
993:
982:
981:
978:
972:
970:
968:
957:
956:
953:
949:19 March 2014
947:
945:
943:
932:
931:
927:
921:
919:
917:
906:
905:
902:
896:
894:
892:
881:
880:
877:
871:
869:
867:
856:
855:
852:
846:
844:
842:
831:
830:
827:
821:
819:
817:
806:
805:
802:
796:
794:
792:
781:
780:
777:
773:14 March 2016
771:
769:
767:
756:
755:
752:
748:28 March 2019
746:
744:
742:
731:
730:
727:
721:
719:
717:
706:
705:
702:
696:
694:
692:
681:
680:
677:
671:
669:
667:
656:
655:
652:
646:
644:
642:
631:
630:
627:
621:
619:
617:
606:
605:
602:
596:
593:1 August 2000
591:
589:
578:
577:
574:
568:
566:
564:
553:
552:
545:
543:
541:
530:
529:
526:
522:26 April 2018
520:
518:
516:
505:
504:
501:
495:
490:
488:
477:
476:
473:
467:
465:
463:
452:
451:
448:
442:
440:
438:
427:
426:
423:
417:
415:
413:
402:
401:
398:
392:
390:
388:
377:
376:
373:
367:
365:
363:
352:
351:
348:
342:
340:
338:
327:
326:
323:
319:8 August 2013
317:
315:
313:
302:
301:
297:
292:
289:
286:
285:
277:
274:
271:
268:
267:
263:
260:
257:
254:
253:
250:O + O&AP
249:
246:
243:
240:
239:
233:
228:
225:
222:
221:
218:
214:
209:Ratifications
206:
203:
201:
197:
193:
189:
179:
175:
169:
165:
158:
154:
150:
146:
139:
135:
131:(1 June 2011)
129:1 April 1995
128:
124:
117:
113:
109:(27 May 2010)
105:
101:
71:
66:
56:
48:
45:December 2022
38:
32:
29:This article
27:
23:
18:
17:
3738:Tax treaties
3678:. Retrieved
3671:
3662:
3653:
3480:30 June 2011
3267:
3161:South Africa
3040:25 June 2015
2983:Saudi Arabia
2815:4 March 2015
2790:11 July 2014
2785:11 July 2014
2712:22 June 2011
2707:25 June 1997
2635:15 July 2021
2508:13 June 1989
2433:Cook Islands
2404:Sint Maarten
2357:28 June 2016
1979:11 July 2014
1974:11 July 2014
1848:15 July 2014
1798:22 July 2020
1773:8 April 2014
1723:28 June 2013
1718:28 June 2013
1537:22 July 1996
1254:1 April 1995
1075:1 April 1995
974:5 April 2013
848:30 June 2015
791:Burkina Faso
698:15 June 2021
215:
212:
204:
187:
185:
55:
42:
30:
3680:3 September
3511:Isle of Man
3452:21 May 2018
3427:22 May 2013
3399:26 May 2016
3270:Switzerland
3252:27 May 2011
3247:4 July 1990
3186:South Korea
2883:Saint Lucia
2678:Philippines
2660:28 May 2018
2538:7 July 2020
2460:29 May 2015
2419:New Zealand
2385:29 May 2013
2307:22 May 2019
2179:23 May 2012
2174:23 May 2012
2076:29 May 2013
1873:12 May 2017
1617:29 May 2013
1464:9 June 2017
1439:31 May 2018
1414:29 May 2013
1409:29 May 2013
1386:29 May 2013
1282:25 May 2005
1206:8 July 2014
1174:El Salvador
898:7 July 2016
723:1 June 2016
623:29 May 2013
570:4 July 2016
497:29 May 2015
492:3 June 2004
148:Signatories
118:Strasbourg
3722:Categories
3645:References
3519:Montserrat
3033:Seychelles
2958:San Marino
2275:Montenegro
2119:Mauritania
1997:Madagascar
1969:Luxembourg
1766:Kazakhstan
967:Costa Rica
816:Cabo Verde
547:3 May 2018
487:Azerbaijan
167:Depositary
3503:Gibraltar
3083:Singapore
2431:includes
2390:includes
2144:Mauritius
1941:Lithuania
1585:Indonesia
1457:Guatemala
462:Australia
387:Argentina
298:Comments
231:of States
177:Languages
137:Condition
126:Effective
37:talk page
3673:GMA News
3628:See also
3507:Guernsey
3487:Anguilla
3295:Thailand
3133:Slovenia
3108:Slovakia
2730:Portugal
2628:Paraguay
2556:Pakistan
2250:Mongolia
2044:Maldives
2019:Malaysia
1482:Honduras
1224:Eswatini
1099:Dominica
942:Colombia
841:Cameroon
766:Bulgaria
691:Botswana
563:Barbados
255:O&AP
223:Category
198:and the
115:Location
3613:Vietnam
3588:Vanuatu
3563:Uruguay
3491:Bermuda
3417:Ukraine
3342:Tunisia
3008:Senegal
2780:Romania
2453:Nigeria
2400:Curacao
2325:Namibia
2300:Morocco
2197:Moldova
1891:Liberia
1866:Lebanon
1688:Jamaica
1610:Ireland
1532:Iceland
1504:Hungary
1432:Grenada
1351:Germany
1327:Georgia
1249:Finland
1199:Estonia
1149:Ecuador
1070:Denmark
992:Croatia
588:Belgium
540:Bahrain
515:Bahamas
437:Austria
412:Armenia
337:Andorra
312:Albania
287:Country
229:Number
156:Parties
120:(Paris)
3610:
3585:
3560:
3535:
3521:, and
3515:Jersey
3467:
3442:
3414:
3392:Uganda
3389:
3367:Turkey
3364:
3339:
3317:
3292:
3242:Sweden
3239:
3211:
3183:
3158:
3130:
3105:
3080:
3058:Serbia
3055:
3030:
3005:
2980:
2955:
2930:
2905:
2880:
2855:
2833:Rwanda
2830:
2808:Russia
2805:
2777:
2752:
2727:
2702:Poland
2699:
2675:
2650:
2625:
2603:
2581:Panama
2578:
2553:
2528:
2503:Norway
2500:
2475:
2450:
2416:
2402:, and
2372:
2347:
2322:
2297:
2272:
2247:
2225:Monaco
2222:
2194:
2169:Mexico
2166:
2141:
2116:
2091:
2066:
2041:
2016:
1994:
1966:
1938:
1913:
1888:
1863:
1841:Latvia
1838:
1816:Kuwait
1813:
1788:
1763:
1741:Jordan
1738:
1710:
1685:
1657:
1635:Israel
1632:
1607:
1582:
1557:
1529:
1501:
1479:
1454:
1429:
1404:Greece
1401:
1376:
1348:
1324:
1302:
1277:France
1274:
1246:
1221:
1196:
1171:
1146:
1121:
1096:
1067:
1042:
1017:Cyprus
1014:
989:
964:
939:
913:
888:
866:Canada
863:
838:
813:
788:
763:
741:Brunei
738:
716:Brazil
713:
688:
663:
638:
616:Belize
613:
585:
560:
537:
512:
484:
459:
434:
409:
384:
359:
334:
309:
103:Signed
94:
88:
82:
76:
3214:Spain
2933:Samoa
2755:Qatar
2396:Aruba
2350:Nauru
2069:Malta
1791:Kenya
1713:Japan
1660:Italy
1560:India
1379:Ghana
1305:Gabon
916:China
891:Chile
641:Benin
549:(AC)
3682:2024
3597:(AC)
3572:(AC)
3482:(AP)
3454:(AC)
3429:(AP)
3401:(AC)
3376:(AC)
3351:(AC)
3320:Togo
3304:(AC)
3279:(AC)
3254:(AP)
3226:(AP)
3198:(AP)
3170:(AC)
3145:(AP)
3117:(AC)
3092:(AC)
3067:(AC)
3042:(AC)
3017:(AC)
2992:(AC)
2967:(AC)
2942:(AC)
2917:(AC)
2892:(AC)
2867:(AC)
2842:(AC)
2817:(AC)
2792:(AP)
2764:(AC)
2739:(AC)
2714:(AP)
2662:(AC)
2653:Peru
2637:(AC)
2590:(AC)
2565:(AC)
2540:(AC)
2531:Oman
2515:(AP)
2487:(AC)
2462:(AC)
2437:Niue
2435:and
2428:(AC)
2387:(AP)
2359:(AC)
2334:(AC)
2309:(AC)
2284:(AC)
2259:(AC)
2234:(AC)
2209:(AP)
2181:(AP)
2153:(AC)
2128:(AC)
2103:(AC)
2078:(AC)
2053:(AC)
2028:(AC)
1981:(AP)
1953:(AP)
1925:(AC)
1900:(AC)
1875:(AC)
1850:(AC)
1825:(AC)
1800:(AC)
1775:(AC)
1750:(AC)
1725:(AP)
1697:(AC)
1672:(AP)
1644:(AC)
1619:(AC)
1594:(AC)
1569:(AC)
1544:(AP)
1516:(AP)
1466:(AC)
1441:(AC)
1416:(AP)
1388:(AC)
1363:(AP)
1289:(AP)
1261:(AP)
1233:(AC)
1208:(AC)
1183:(AC)
1158:(AC)
1133:(AC)
1108:(AC)
1082:(AP)
1054:(AC)
1029:(AP)
1001:(AP)
976:(AC)
951:(AC)
925:(AC)
900:(AC)
875:(AP)
850:(AC)
825:(AC)
800:(AC)
775:(AC)
750:(AC)
725:(AC)
700:(AC)
675:(AC)
650:(AC)
625:(AC)
600:(AP)
572:(AC)
524:(AC)
499:(AP)
471:(AC)
446:(AC)
421:(AC)
396:(AC)
371:(AC)
346:(AC)
321:(AC)
226:Name
196:OECD
186:The
275:105
151:124
3724::
3701:-
3670:.
3517:,
3513:,
3509:,
3505:,
3501:,
3497:,
3493:,
3489:,
2439:.
2398:,
2394:,
269:AC
261:26
159:28
3684:.
247:1
241:O
47:)
43:(
39:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
