On 1 July 2021, the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol entered into force for Eswatini (formerly Swaziland). The Convention generally applies in Eswatini from 1 January 2022, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.