On 11 October 2018, El Salvador's Legislative Assembly approved the ratification of the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by El Salvador on 1 June 2015, will enter into force for the country on the first day of the third month after the ratification instrument is deposited and will generally apply from 1 January of the year following its entry into force.