เรื่องด่วน

Secretary-General Secrétaire général AG/2020.305.pb 20 May 2020 Dear Minister, By letter dated 12 November 2019, Thailand officially requested that it be invited to sign the multilateral Convention on Mutual Administrative Assistance in Tax Matters. I now have the pleasure to inform you that the Parties to the Convention have decided, pursuant to Article 28(5) thereof, to invite your country to become a party to the Convention. By signing and quickly ratifying the Convention, Thailand will send a strong signal of its commitment to fight offshore tax evasion and avoidance. At a time when automatic exchange of financial account information pursuant to the OECD/G20 Common Reporting Standard has become the new international standard in complement to the international standard on exchange on request, the Convention provides the ideal instrument to implement and benefit from the exchange of information under both standards. In addition, the Convention also is the most important international legal instrument to put in place the automatic exchange of Country-by-Country Reports and the spontaneous exchange on tax rulings pursuant to Actions 13 and 5 of the Base Erosion and Profit Shifting (BEPS) project. A note setting out the procedural steps for the signature and ratification of the Convention is attached. If you have any questions concerning these procedures, the Acting Director for Legal Affairs, Ms. Josée Fecteau ([email protected]) would be pleased to assist you. If you have any other questions regarding the Multilateral Convention, Mr. Pascal Saint-Amans, Director of the OECD Centre of Tax Policy and Administration ([email protected]) is at your disposal. I look forward to Thailand becoming a party to this important Convention, which is the most comprehensive multilateral instrument available to jurisdictions for all forms of tax co-operation to tackle tax evasion and avoidance. Yours sincerely, Angel Gurría H.E. Uttama Savanayana Minister of Finance Thailand Cc: H.E. Mr. Sarun Charoensuwan, Ambassador Extraordinary and Plenipotentiary of Thailand to France Tel: +33 (0) 1 45 24 80 10 www.oecd.org 2, rue André-Pascal Fax: +33 (0) 1 45 24 88 26 [email protected] - [email protected] 75775 Paris CEDEX 16, France



Thailand signs the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters with the following notifications: Notifications ANNEX B – Competent authority: The Minister of Finance or his authorised representative.