On 26 November 2017, Turkey published the decree for the ratification of the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The convention, signed by Turkey on 3 November 2011, will enter into force on the first day of the month following a three month period after the ratification instrument is deposited, and will generally apply from 1 January of the year following its entry into force.