According to an update from the OECD, Eswatini (formerly Swaziland), deposited on 16 March 2021 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 Eswatini on 1 July 2021 and will generally apply from 1 January 2022, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.