According to an update to the OECD's list of signatories, the Cook Islands deposited its ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol on 29 May 2017. The Convention, signed by the Cook Islands on 28 October 2016, will enter into force for the country on 1 September 2017 and will generally apply from 1 January 2018.