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Convention on Mutual Administrative Assistance in Tax Matters : ウィキペディア英語版 | Convention on Mutual Administrative Assistance in Tax Matters
The Convention on Mutual Administrative Assistance in Tax Matters is a convention developed by the OECD and the Council of Europe which is open to members of both organizations. The convention regulates information exchange between states parties on the exchange of information regarding tax matters. Since entry into force of the 2010 protocol to the convention, it is open to any state party after invitation by the present states parties. ==Ratifications== The convention as well as the amending protocol entered into force upon the ratification of five members. As of October 2015, 27 states ratified the original 1995 convention and its amending protocol, while 31 others became party to the amended convention. One state (United States) is party to the original convention only. The table below shows between whom the convention applies
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