Jurisdiction(s):
United Kingdom

Key definition

OECD definition

What does OECD mean? In legal practice, “OECD” refers to the Organisation for Economic Co‑operation and Development, an intergovernmental body of 38 member countries (including the UK and Ireland) whose economic research, standards and policy recommendations often shape domestic law, treaty practice and compliance. The term is descriptive rather than a defined legal term; however, UK and Irish legislation, regulations and treaties frequently incorporate or refer to OECD instruments. Key touchpoints include: - Tax: the OECD Model Tax Convention, OECD Transfer Pricing Guidelines (used by HMRC and Irish Revenue as interpretative guidance), the BEPS project and Pillar Two/GloBE rules implemented in both jurisdictions. -...

OECD MAATM: taxes covered, information exchange (request, automatic, spontaneous), assistance in recovery, confidentiality, implementation via Multilateral Competent Authority Agreements (CRS, CbC), and interaction with TIEAs and double taxation agreements

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Practice notes

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This Practice Note offers an overview of the Organisation for Economic Co-operation and Development (oecd)’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAATM), explaining its scope and operation.

Under the MAATM, administrative assistance extends to:

the exchange of information—covering automatic and spontaneous information-sharing
the recovery of foreign tax claims

For an introduction to the CRS, see Practice Note: Automatic exchange of information—the Common reporting Standard: a summary.

What is the history of the MAATM?

First developed in 1988 by the OECD and the Council of Europe, the MAATM emerged as international trade barriers fell and capital became increasingly mobile, making a co-ordinated effort between states essential to counter tax avoidance and tax evasion at the international level.

The Convention establishes a single legal basis for bilateral and multilateral co-operation and permits extensive forms of co-operation between competent authorities across a broad range of taxes.

It provides for information exchange on request, spontaneous exchange of information, and automatic exchange of information. Such exchanges occur between competent authorities. Together, these exchanges operate within a single legal basis and apply to a wide range of taxes.

In 2002, the OECD also published a model Agreement (the model Agreement) on Exchange of Information on Tax Matters...

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Web page updated on 21/05/2026

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