According to an update from the Council of Europe, Montenegro deposited on 28 January 2020 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 Montenegro on 1 May 2020 and will generally apply from 1 January 2021, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.