According to an update from the OECD, Namibia deposited on 9 December 2020 its ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention will enter into force for Namibia on 1 April 2021 and will generally apply from 1 January 2022, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.