Protokol o spremembah Konvencije o medsebojni vzajemni pomoči v davčnih zadevah je rezultat skupnih prizadevanj Sveta Evrope in OECD, da se ta konvencija popolnoma uskladi z mednarodnim standardom o izmenjavi podatkov v davčnih zadevah ter hkrati zagotovijo možnosti sodelovanja držav pri medsebojni upravni pomoči v davčnih zadevah kot učinkovit instrument v boju z izredno naraščajočim izogibanjem davčnim obveznostim in davčnimi utajami. Velik pomen protokola je predvsem njegova odprtost oziroma poziv k pristopu vsem državam, ne le članicam Sveta Evrope in članicam OECD. Prav tako tajnost bančnih podatkov ne sme biti več ovira pri izmenjavi podatkov med podpisnicami protokola in konvencije.
Slovenija je podpisala protokol skupaj s konvencijo ob njenem sprejetju v OECD maja 2010.

Joint effort by the Council of Europe and OECD to put the Convention on Mutual Administrative Assistance in Tax Matters completely in line with the international standard for exchange of information in tax matters and at the same time to secure properly extended options of cooperation between the States in providing mutual administrative assistance in tax matters as an effective instrument in combating the growing phenomenon of tax avoidance and tax evasion, resulted with the Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters. Great importance of the Protocol is above all in its openness and its call upon all States, and not only the member states of the Council of Europe and of the OECD, for accession. Even bank secrecy shall no longer be an obstacle in the exchange of information between the signatories of the Protocol and the Convention.
Slovenia signed the Protocol and the Convention upon its adoption to the OECD in May 2010.