On 1 February 2016, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for China. The Convention, signed by China on 27 August 2013, generally applies from 1 January 2017. However, it may apply for earlier periods between China and another signatory if agreed to, and applies in relation to any period regarding criminal matters.