Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters (Status – 17 February 2026)

Summary

This document is a status table, produced by the OECD and republished on the Cayman Islands DITC website, listing every jurisdiction that participates in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAC), current as of 17 February 2026. For each of the 152 listed countries and territories it records the dates of signature, deposit of instrument of ratification/acceptance/approval, and entry into force, both for the original 1988 Convention and for the 2010 Protocol/Amended Convention. The Cayman Islands is listed as a participating jurisdiction (extension by the United Kingdom, entry into force 01-01-2014).

The document itself is purely informational: it does not create new legal obligations, but it is a reference tool that Cayman Islands compliance officers and counsel use to confirm which jurisdictions are treaty partners for purposes of automatic exchange of information (CRS/FATCA/EOIR) and mutual administrative assistance in tax matters. Financial institutions and their advisers may consult it to verify a counterparty jurisdiction's participation status and relevant entry-into-force date when assessing reportable jurisdiction status or exchange relationships.

Because it is a periodically updated OECD status list rather than Cayman Islands legislation or regulatory guidance, it does not itself impose filing deadlines or compliance duties on regulated entities; any such obligations arise under the underlying Cayman Islands CRS/FATCA/EOIR legal framework, not from this table.