{
  "url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2011/note",
  "json_url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2011/note.json",
  "legislation": "ukdsi/2011/9780111506592",
  "legislation_title": "The International Mutual Administrative Assistance in Tax Matters Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-international-mutual-administrative-assistance-in-tax-matters-order-2011",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe Schedule to this Order contains a Protocol (“the Protocol”) signed on behalf of the United Kingdom of Great Britain and Northern Ireland on 27th May 2010, which amends the joint Council of Europe (“CoE”)/Organisation for Economic Co-operation and Development (“OECD”) Convention on Mutual Administrative Assistance in Tax Matters (“the Convention”). The Convention was given effect by the International Mutual Administrative Assistance in Tax Matters Order 2007 (S.I. 2007/2126). This Order brings into effect the Convention, as amended by the Protocol.\nThe current signatories to the Convention are Azerbaijan, Belgium, Canada, Denmark, Finland, France, Georgia, Germany, Iceland, Italy, Korea, Mexico, Moldova, the Netherlands, Norway, Poland, Portugal, Slovenia, Spain, Sweden, Ukraine and the United States of America. All have also signed the Protocol save for Azerbaijan, Belgium, Canada, Germany and Spain.\nArticle 1 provides for citation.\nArticle 2 makes a declaration as to the effect and content of the arrangements.\nThe Convention provides for mutual administrative assistance in tax matters between its signatories in the form of exchange of information, assistance in the recovery of tax debts and the service of documents. The Protocol continues this approach, but brings the provisions of the Convention on exchange of information into line with current international standards. The Protocol also provides for the possibility of adherence to the Convention by non-CoE/OECD Member States.\nArticle IX of the Protocol provides that it shall enter into force on the first day of the month following the expiration of a period of three months after its ratification by five signatories to the Convention. Any signatory which ratifies the Protocol after it has entered into force will be bound by it on the first day of the month following the expiration of a period of three months from the date of that signatory’s ratification.\nOnce the Protocol enters into force, any Member State of the CoE or OECD which is not yet a signatory to the Convention but chooses to become a signatory will adhere to the Convention as amended by the Protocol upon ratification, unless they express a different intention. Non-CoE/OECD signatories will only be able to adhere to the Convention as amended by the Protocol.\nThe date of entry into force of the Protocol in respect of the United Kingdom of Great Britain and Northern Ireland will, in due course, be published in the London, Edinburgh and Belfast Gazettes.\nA full and final Impact Assessment has not been produced for this Order as a negligible impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111506592/note",
    "retrieved_at": "2026-10-30T14:54:02.257165+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}