Convention on Mutual Assistance in Tax Matters

A convention drafted by the OECD (Organisation For Economic and Co-operation Development) designed to facilitate exchange of information between the 12 member countries of the OECD.

As some of the activities are thought to go beyond the normal borders of the competent authorities of various countries, particularly in seeking records and collection payments, some international tax specialists have given it the slang synonym of Interfipol (international fiscal police), as the tax crime counterpart to Interpol.