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July 19, 2022

Honduras joins the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

  • The Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) will empower tax officials to exchange tax information with other jurisdictions that are party to the Convention.

  • As the next step, Honduras is expected to ratify the Convention and deposit the instrument of ratification so the Convention enters into force.

On 11 July 2022, Honduras signed the Convention with the Organisation for Economic Co-operation and Development (OECD). This action is a step towards Honduras’s commitment to tackle tax evasion and promote tax transparency.

With this, Honduras joins a list of at least 146 jurisdictions that have ratified, accepted or approved the Convention as of 11 July 2022.

The Convention is aimed at promoting international cooperation among tax authorities, while respecting the fundamental rights of taxpayers. It provides for various forms of administrative cooperation among states that are signatories to the Convention in the assessment and collection of taxes, including the automatic exchange of information, exchange of information upon request, spontaneous exchange of information, simultaneous tax examinations, tax examinations abroad, assistance in recovery of tax claims and service of documents.

Before the Convention enters into force, it must be ratified by the Honduran Congress.


For additional information with respect to this Alert, please contact the following:

Ernst & Young Honduras, S. de R. L.

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young Abogados, Latin America Business Center, Madrid

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific


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