According to an update from the Council of Europe, the Bahamas deposited its ratification instrument on 26 April 2018 for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by the Bahamas on 15 December 2017, will enter into force for the country on 1 August 2018 and will generally apply from 1 January 2019. Note, the update includes an in-force date of 1 August 2019, but this is assumed to be in error given the entry into force provisions of the Convention.