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Creative Director » Maac Agreement

Maac Agreement

December 12, 2020

The automatic exchange of information is the systematic and regular collection and transmission by the country of origin of “mass” tax data to the country of residence of the subject, without the latter having to request it. The exchange of information through the AIA is authorized by the provisions of the DBAA (except express prohibition) and by the Multilateral Convention (MAAC). Receiving jurisdictions are expected to set up a procedure for the use of mass information to match income or accounts obtained abroad with the income or accounts indicated in their tax returns, in order to detect, if any, cases of tax evasion. In accordance with Article 29, paragraph 2 of the Convention on Mutual Assistance in Tax Matters as Amended (MAAC), ratification by the Government of the United Kingdom of Great Britain and Northern Ireland was extended to the British Virgin Islands on 4 November 2013. MAAC came into force on 1 March 2014 in the British Virgin Islands. MAAC is a multilateral instrument that provides a unique legal basis for BVI multilateral cooperation. In addition to the exchange of information on demand, it also offers a mechanism for other types of information exchange, such as spontaneous and automatic exchange.B. Since 2009, the G20 has repeatedly called on countries to sign the convention, including at the 2018 G20 summit in Buenos Aires, where the communiqué said: “All countries should sign and ratify the multilateral convention on mutual tax assistance.” India may make a specific application to another country or jurisdiction under the applicable tax treaty for the exchange of information for the implementation of the treaty or for the management or application of national tax law. Similarly, another jurisdiction may apply to India for the exchange of information under tax treaties. There are several types of tax agreements such as the Double Taxation Avoidance Agreement (DTAA), the Tax Information Exchange Agreement (TIEA), the Multilateral Econvention on Mutual Administrative A ssistance in Tax Matters (MAAC), etc.

The coordination unit is assisted in its tasks by the OECD secretariat. The Convention on Mutual Assistance in Tax Matters (“Convention”) was jointly drawn up by the OECD and the Council of Europe in 1988 and amended by the Protocol in 2010. The Convention is the most comprehensive multilateral instrument available for all forms of tax cooperation to combat tax evasion and evasion. The coordinating body is made up of representatives of the competent authorities of the contracting parties to the convention and includes the competent authorities of the territories where the convention applies. The coordinating body is chaired by the president and three vice-presidents. The current officers are: © 2020 Metro Atlantic Athletic Conference. All rights reserved. Discover the state of the international situation with an interactive map with key indicators and the results of OECD work on international tax issues with more than 150 countries and jurisdictions: In accordance with Article 24, paragraphs 3 and 4 of the Convention, the Coordination Unit is responsible for monitoring the implementation and evolution of the Convention, including: Privacy Policy/ Terms of Use / Video Sharing Platform powered by CBS Sports 29/09/2020 – Botswana Ambassador Mustaq Moorad signs the Convention.

The text of the amended agreement is available in English, French, German (unofficial translation), Spanish (unofficial translation) and Portuguese (unofficial translation). Click on the corresponding point below to access the following: The Convention facilitates international cooperation for the better functioning of national tax legislation, while respecting the fundamental rights of taxpayers.