RELATED TO THE INTER-AMERICAN CONVENTION ON MUTUAL ASSISTANCE IN CRIMINAL
The member states of the
Organization of American States,
BEARING IN MIND the Inter-American Convention on Mutual Assistance in Criminal
Matters adopted at Nassau on May 23, 1992 (hereinafter referred to as "the
HAVE AGREED to adopt the following Optional Protocol related to the
Inter-American Convention on Mutual Assistance in Criminal Matters:
The states parties to this Protocol shall not exercise the right provided for
in Article 9.f of the Convention to refuse a request for assistance solely on
the ground that the request concern a tax crime in any case in which the
request is from another state party to this Protocol.
The states parties to this Protocol, when acting as a requested state under
the Convention, shall not decline assistance which requires the measures
referred to in Article 5 of the Convention, if the act specified in the
request corresponds to a tax crime of the same nature under the laws of the
1. This Protocol shall be open for signature by member states of the
Organization of American States at the OAS General Secretariat on and after
January 1, 1994, and shall be subject to ratification or accession only by
states parties to the Convention.
2. This Protocol shall remain open for accession by any other state that
accedes to or has acceded to the Convention under the conditions set forth in
3. The instruments of ratification and accession shall be deposited with the
General Secretariat of the Organization of American States.
4. Each state may make reservations to this Protocol at the time of signature,
ratification, or accession, provided that each reservation is not incompatible
with the object and purpose of the Protocol.
5. This Protocol shall not be interpreted as affecting or restricting
obligations in effect under other international, bilateral, or multilateral
conventions that contain clauses governing any specific aspect of
international criminal assistance, wholly or in part, or more favorable
practices which those states might observe.
6. This Protocol shall enter into force on the thirtieth day following the
date on which two states parties have deposited their instruments of
ratification or accession, provided that the Convention has entered into
7. For each state that ratifies or accedes to the Protocol after the deposit
of the second instrument of ratification or accession, the Protocol shall
enter into force on the thirtieth day after deposit by such state of its
instrument of ratification or accession, provided that such state is a party
to the Convention.
8. If a state party has two or more territorial units in which different
systems of law govern matters addressed in this Protocol, it shall state at
the time of signature, ratification, or accession whether this Protocol shall
apply to all of its territorial units or only to one or more of them.
9. Statements referred to in paragraph 8 of this Article may be amended by way
of subsequent statements which shall expressly indicate the territorial units
to which the Protocol shall apply. Such subsequent declarations shall be
transmitted to the General Secretariat of the Organization of American States,
and shall become effective thirty days after the date of receipt.
This Protocol shall remain in force as long as the Convention remains in
force, but any of the states parties may denounce it. The instrument of
denunciation shall be deposited with the General Secretariat of the
Organization of American States. After one year from the date of the deposit
of the instrument of denunciation, the Protocol shall cease to be in effect
for the denouncing state, but shall remain in effect for the other states
The original of this Protocol, the English, French, Portuguese, and Spanish
texts of which are equally authentic, shall be deposited with the General
Secretariat of the Organization of American States, which shall forward
authenticated copies of the text to the United Nations Secretariat for
The General Secretariat of the Organization of American States shall notify
the member states of the Organization and those states that have acceded to
the Convention and Protocol of the signatures and deposits of instruments of
ratification, accession, and denunciation as well as reservations, if any. It
shall also transmit to them the statements specified in Article 3 of this
DONE IN MANAGUA, NICARAGUA, the eleventh day of June, one thousand nine
hundred and ninety-three.