On 6 June 2016, Niue reportedly deposited the ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. Niue signed the convention as amended on 27 November 2015.
Although the OECD overview of participating jurisdictions has not been updated to reflect the deposit at the time of writing, it is expected that the convention will enter into force in Niue on 1 October 2016.