On 1 October 2017, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Guatemala. The Convention generally applies in Guatemala from 1 January 2018, although it may apply for earlier periods with another signatory if agreed to, and applies in relation to any period regarding criminal matters. Click the following link for the list of signatories to the Mutual Assistance Convention to date.