The OECD has announced that Peru deposited its ratification instrument on 28 May 2018 for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by Peru on 25 October 2017, will enter into force for the country on 1 September 2018 and will generally apply from 1 January 2019.