On 1 December 2016, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for:
The Convention generally applies in the respective countries from 1 January 2017. However, it may apply for earlier periods with another signatory if agreed to, and applies in relation to any period regarding criminal matters.
Click the following link for the signatories to the Mutual Assistance Convention to date.
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