According to an update from the OECD, Bosnia and Herzegovina deposited on 21 September 2020 its ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention will enter into force for Bosnia and Herzegovina on 1 January 2021 and will generally apply from that date, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.