According to an update from the South African Revenue Service, the tax information exchange agreement with Uruguay entered into force on 6 October 2017. The agreement, signed 7 August 2015, is the first of its kind between the two countries. It applies for criminal tax matters on the date of its entry into force and for other matters in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.