Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters (Status – 20 July 2026)

Summary

This is a status table, published by the OECD and referenced by the Cayman Islands DITC, listing every country and jurisdiction that has signed, ratified or otherwise become party to the Convention on Mutual Administrative Assistance in Tax Matters and its 2010 Protocol/Amended Convention, as at 20 July 2026. For each jurisdiction it records signature dates, deposit of ratification/acceptance/approval, and entry into force dates for both the original Convention and the amended version.

The Convention underpins international exchange of information frameworks (including CRS and FATCA-related cooperation) that Cayman Islands entities rely on and that DITC administers. The Cayman Islands itself is listed as party by extension of the United Kingdom, with entry into force on 01-01-2014. This document is a reference list, not a rule imposing new duties on Cayman Islands regulated entities; it does not create filing obligations, but confirms which jurisdictions are within the Convention's mutual assistance network at the stated date.

• Purpose: Tracks which jurisdictions participate in the Convention and its amending Protocol, and the relevant signature/ratification/entry-into-force dates.
• Cayman Islands status: Listed as covered via extension by the United Kingdom, with entry into force on 01-01-2014.
• Recent changes noted: Includes newly added or updated entries such as Fiji (entry into force 01-05-2026), Algeria (entry into force 01-11-2026), Uzbekistan (signed 15-07-2026, not yet ratified), and Togo, Gabon, Zimbabwe, Honduras and Cote d'Ivoire shown as signed but awaiting ratification/entry into force.