The tax information exchange agreement between South Africa and the Turks and Caicos Islands reportedly entered into force on 21 September 2018. The agreement, signed 27 May 2015, is the first of its kind between the two countries and applies for criminal tax matters on the date of its entry into force and for other matters for taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.