The OECD has announced that on 9 June 2017, Guatemala deposited 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, signed by Guatemala on 5 December 2012, will enter into force for the country on 1 October 2017 and will generally apply from 1 January 2018. In relation to the ratification of the Convention, French President Emmanuel Macron has reportedly announced that Guatemala will be removed from France's list of non-cooperative states and territories. The tax effects of a jurisdiction's inclusion in the list include...