On 1 December 2015, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Germany, Mauritius and San Marino. Germany signed the original convention on 17 April 2008, although it did not enter into force, and signed the protocol on 3 November 2011. Mauritius and San Marino signed the convention as amended o…