On 1 December 2016, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for:

• Andorra;
• Israel;
• Liechtenstein;
• Saint Kitts and Nevis;
• Saint Vincent and the Grenadines;
• Samoa;
• Senegal; and
• Uruguay.

The Convention generally applies in the respective countries from 1 January 2017. However, it may apply for ear…