The Multilateral Convention on Mutual Administrative Assistance in Tax Matters, developed jointly by the OECD and the Council of Europe in 1988 and amended by Protocol in 2010, is a comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance.
Madagascar’s participation in the OECD–Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol, took effect on 1 November 2025.
The Convention will generally be applicable in Madagascar from 1 January 2026, although it may also apply to earlier periods between signatory countries if mutually agreed, and it applies to any period concerning criminal matters.
The Multilateral Convention on Mutual Administrative Assistance in Tax Matters (“the Convention”) was developed jointly by the OECD and the Council of Europe in 1988 and amended by Protocol in 2010. It is currently the most comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance.
Since 2009, the G20 has consistently encouraged countries to sign the Convention. Presently, over 150 jurisdictions participate in it, including 17 jurisdictions covered by territorial extension. This represents a wide range of countries, including all G20 countries, all BRIICS, all OECD countries, major financial centres and an increasing number of developing countries.
The Convention facilitates a wide variety of forms of administrative assistance. These include all forms of exchange of information, namely exchange of information on request, automatic exchange of information, spontaneous exchange of information, as well as simultaneous tax examinations, and tax examinations abroad, the assistance in recovery of tax claims and assistance in the service of documents.
