On 1 December 2016, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for:
- Andorra;
- Israel;
- Liechtenstein;
- Saint Kitts and Nevis;
- Saint Vincent and the Grenadines;
- Samoa;
- Senegal; and
- Uruguay.
The Convention generally applies in the respective countries from 1 January 2017. However, it may apply for earlier periods with another signatory if agreed to, and applies in relation to any period regarding cr…