Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Published: July 26, 2026
Sources & Verification
Primary Source
OECD and Council of Europe (treaty text published by China's State Taxation Administration) — Official document ↗
CPG Analysis
AI-assisted summary of the official source linked above, pending human review.
Verification
AI-assisted summary · generated Oct 18, 2026 · pending human review
This summary was generated by AI from the linked official source. It has not been reviewed line-by-line by a human editor.
⚡ Impact at a Glance
Who is affected
Tax directors, CFOs, group treasury and compliance officers at multinational groups and financial institutions with cross-border operations or reporting obligations; also private clients and family offices holding offshore entities or accounts.
Cities / Agencies
Nationwide · OECD and Council of Europe (treaty text published by China's State Taxation Administration)
What to do now
Review cross-border intercompany arrangements, offshore holdings and CRS/FATCA classifications for information-exchange exposure across all group entities.
Source & verification
STA · AI-assisted summary · generated Oct 18, 2026 · pending human review
What to watch next
STA: implementing announcements and guidance on exchange-of-information requests, CRS/non-resident financial account reporting rules and competent-authority agreements; MOF: instruments of ratification, accession and any reservations or declarations; OECD: updated list of participating jurisdictions, CRS implementation status and peer-review reports; STA/MOF: updates to the catalogue of taxes covered and any opt-in to indirect taxes
Executive Summary
China's State Taxation Administration has published the official Chinese text of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol. The Convention is the main global legal framework under which tax authorities cooperate across borders — exchanging information, conducting joint audits, assisting each other in collecting tax debts, and serving documents. For companies and individuals with cross-border structures, it means foreign tax authorities can obtain information about their affairs from Chinese authorities, and Chinese authorities can do the same abroad.
Key Points
The Convention is a joint OECD/Council of Europe instrument, updated by the 2010 Protocol, and is the widest multilateral treaty for cross-border tax cooperation, covering direct and indirect taxes.
Its core tools are exchange of information on request, spontaneous exchange, and automatic exchange, plus simultaneous tax examinations and tax examinations abroad by foreign officials.
Beyond information, it provides for assistance in the recovery of tax claims, service of documents, and sharing of information with law enforcement authorities for tax crime purposes.
China signed the Convention in 2013 and it has applied to China since 2016; through this framework China conducts automatic exchange of financial account information (CRS) with a large network of partner jurisdictions.
Safeguards are built in: information must be kept confidential, used only for tax purposes, and taxpayers retain procedural rights and protections under domestic law.
The posting itself is a reference translation rather than a new rule, so no new filing or compliance obligation is created by this publication alone.
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📝 Update History
July 27, 2026
Minor updates, no substantive change.
August 19, 2026
The new version adds the amendments from the 2010 Protocol, which broadens the scope of mutual administrative assistance (e.g., to cover tax crimes without the dual criminality requirement) and includes
August 20, 2026
Minor updates, no substantive change.
October 13, 2026
Policy content updated; see official source for details.
October 15, 2026
Policy content updated; see official source for details.
October 18, 2026
Policy content updated; see official source for details.