On 1 September 2016, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Uganda. The Convention, signed by Uganda on 26 October 2015, generally applies from 1 January 2017. However, it may apply for earlier periods between Uganda and another signatory if agreed to, and applies in relation to any period regarding criminal matters.
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