On 26 July 2019, Serbia published the law for the ratification of the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by Serbia on 13 June 2019, will enter into force on the first day of the month following a three-month period after the ratification instrument is deposited and will generally apply from 1 January of the year following its entry into force.