According to an update from the Council of Europe, the Maldives deposited on 20 September 2021 its ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention will enter into force for the Maldives on 1 January 2022 and will generally apply from 1 January 2023, although it may apply for ear…