The International Mutual Administrative Assistance in Tax Matters Order 2007
This Order gives effect to the joint Council of Europe/Organisation for Economic Co-operation and Development (“OECD”) Convention on mutual administrative assistance in tax matters in relation to exchange of information, assistance in recovery of tax debts and the service of documents. The Convention was signed on behalf of the United Kingdom on 24th May 2007. The current Parties and signatories to the Convention are Azerbaijan, Belgium, Canada, Denmark, Finland, France, Iceland, Italy, the Netherlands, Norway, Poland, Sweden, Ukraine and the United States.