According to an update from the OECD, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol has been extended by France to apply for New Caledonia. The Convention is considered to have entered into force for New Caledonia on 1 December 2018 and, as such, generally applies from 1 January 2019, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.