On 1 September 2018, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Bahrain, Grenada, Hong Kong, Macau, Peru, and the United Arab Emirates. The Convention also entered into force for the Bahamas on 1 August. The Convention generally applies in the respective jurisdictions from 1 January 2019, although it may apply for earlier periods between signatories if agreed to, and applies in relation to any…