Plain meaning
A treaty framework for cooperation between countries in criminal or enforcement matters, including evidence gathering and information sharing.
Also called
mutual legal assistance
Key points
- MLATs are generally about legal assistance in investigations or proceedings, not ordinary tax-return exchange.
- They can support requests for evidence, records, or other assistance between countries.
- Tax information exchange may also occur through tax treaties, TIEAs, CRS, FATCA, and the mutual administrative assistance convention.
- The applicable tool depends on whether the matter is civil tax administration, criminal enforcement, or another legal process.
Why it comes up
MLATs can matter where tax evasion, fraud, sanctions, money laundering, or cross-border enforcement is involved.