The Ecuador Internal Revenue Service (SRI) has announced that Ecuador deposited its ratification instrument on 26 August 2019 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 Ecuador on 1 December 2019 and will generally apply from 1 January 2020, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.