Mutual administrative assistance in tax matters expands cross-border information exchange, recovery and service mechanisms under a multilateral convention. The Central Government notifies implementation of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, obliging Parties to provide administrative assistance across covered taxes through exchange of information (on request, automatic and spontaneous), assistance in recovery including measures of conservancy, and service of documents. The Convention prescribes procedural requirements for requests, defines competent authorities and taxes, establishes secrecy and limited use of information, permits specified reservations and territorial declarations, and provides mechanisms for coordination, interpretation, costs allocation and entry into force.