Rwanda published Law No. 005/2022 in the Official Gazette on 19 March 2022, which provides for the ratification of the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by Rwanda on 11 August 2021, will enter into force for the country on the first day of the third month after the ratification instrument is deposited and will generally apply from 1 January of the year following its entry into force.