Multilateral Competent Authority Agreement Sample Contracts

MULTILATERAL COMPETENT AUTHORITY AGREEMENT ON AUTOMATIC EXCHANGE
Multilateral Competent Authority Agreement • October 27th, 2015

Whereas, the jurisdictions of the signatories to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (the “Agreement”) are Parties of, or territories covered by, the Convention on Mutual Administrative Assistance in Tax Matters or the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”) or have signed or expressed their intention to sign the Convention and acknowledge that the Convention must be in force and in effect in relation to them before the first exchange of financial account information takes place;

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BRUSSELS | 14 NOVEMBER 2022
Multilateral Competent Authority Agreement • November 15th, 2022
MULTILATERAL COMPETENT AUTHORITY AGREEMENT
Multilateral Competent Authority Agreement • February 4th, 2021

Whereas, the jurisdictions of the signatories to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (the “Agreement”) are Parties of, or territories covered by, the Convention on Mutual Administrative Assistance in Tax Matters or the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”) or have signed or expressed their intention to sign the Convention and acknowledge that the Convention must be in force and in effect in relation to them before the first exchange of financial account information takes place;

February 10, 2016
Multilateral Competent Authority Agreement • February 10th, 2016

Portugal was one of the 31 countries that signed the first multilateral agreement for exchange of tax information - Multilateral Competent Authority Agreement or MCAA

Multilateral Competent Authority Agreement
Multilateral Competent Authority Agreement • November 25th, 2020

Confronted with high tax rates in their countries of residence, individuals and multinational enterprises are increasingly developing global strategies in order to maximise profits. It is thus not surprising that taxpayers’ links with countries that have favourable tax climates are becoming more tenuous.

Contract
Multilateral Competent Authority Agreement • October 18th, 2023
Multilateral Competent Authority Agreement on the Automatic Exchange regarding CRS Avoidance Arrangements and Opaque Offshore Structure
Multilateral Competent Authority Agreement • September 27th, 2022

Whereas, the jurisdictions of the signatories to the Multilateral Competent Authority Agreement on the Automatic Exchange regarding CRS Avoidance Arrangements and Opaque Offshore Structures (the “Agreement”) are Parties of, or territories covered by, the Convention on Mutual Administrative Assistance in Tax Matters or the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”);

Multilateral Competent Authority Agreement
Multilateral Competent Authority Agreement • November 17th, 2014

Whereas, the jurisdictions of the signatories to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (the

Contract
Multilateral Competent Authority Agreement • May 17th, 2016
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