On 1 February 2019, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Antigua and Barbuda. The Convention generally applies in Antigua and Barbuda from 1 January 2020, 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.