According to an update from the Council of Europe, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Saint Lucia on 1 March 2017. The Convention generally applies in Saint Lucia from 1 January 2018, although it may apply for earlier periods with another signatory if agreed to, and applies in relation to any period regarding criminal matters.
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