On 1 December 2018, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Kuwait and Vanuatu. The Convention generally applies in the respective jurisdictions 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. Click the following link for the list of signatories to the Mutual Assistance Convention to date.