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OECD: Mutual administrative assistance in tax matters, toolkit for developing countries

OECD: Mutual administrative assistance in tax matters

The Organisation for Economic Cooperation and Development (OECD) today announced the release of a “toolkit” for countries becoming a party to the Convention on Mutual Administrative Assistance in Tax Matters (MAAC).


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According to the OECD release, the MAAC is an international treaty for multilateral co-operation in tax matters. As of July 2020, there are 137 jurisdictions participating.

The OECD reported there are developing countries under the umbrella of the MAAC that have started implementing the standards of automatic exchange of information (common reporting standard and country-by-country reporting).

Toolkit to become a party to the MAAC

The toolkit—produced by the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum)—is designed to help countries decide whether to join the MAAC and provides guidance on the steps to be taken and how to better prepare for joining.

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