The OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol has been extended by the People's Republic of China to apply for Hong Kong and Macau. According to the list of signatories, the Convention will enter into force for the two jurisdictions on 1 September 2018 and based on the entry into force provisions of the Convention, will generally apply from 1 January 2019.