According to an update from the Council of Europe, Kuwait and Vanuatu have deposited their respective ratification instruments for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. Kuwait deposited its ratification instruments on 17 August 2018 and Vanuatu deposited its ratification instrument on 23 August. The Convention will enter into force for both countries on 1 December 2018 and will generally apply from 1 January …