On 1 April 2016, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Saudi Arabia. The Convention, signed by Saudi Arabia on 29 May 2013, generally applies from 1 January 2017. However, it may apply for earlier periods between Saudi Arabia and another signatory if agreed to, and applies in relation to any period regarding criminal matters.