Optional Protocol Related to the Inter-American Convention on Mutual Assistance in Criminal Matters (A-59), 1993

The Optional Protocol related to the Inter-American Convention on Mutual Assistance in Criminal Matters was adopted at Managua, Nicaragua, on 11 June 1993 and entered into force on 7 April 2002 for the Member States of the Organization of American States.

• 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 requested state.

The Spanish version of the text is available at http://www.oas.org/juridico/spanish/tratados/a-59.html.