On 1 September 2015, the 2010 protocol to the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters entered into force for Azerbaijan and the convention as amended by the protocol entered into force for Nigeria. Azerbaijan signed the original convention on 26 March 2003 and the protocol on 23 May 2014. Nigeria signed the convention as amended on 29 May 2013. The convention as amended generally applies in both countries from 1 January 2016, although the original convention already applies in Azerbaijan.