On 31 August 2016, Saint Vincent and the Grenadines, Samoa and Uruguay deposited their ratification instruments for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The convention as amended was signed by both Saint Vincent and the Grenadines and Samoa on 25 August 2016 and by Uruguay on 1 June 2016.
According to the OECD overview of signatories to the convention, the convention will enter into force in the respective …