According to an update from the Council of Europe, Thailand deposited on 22 December 2021 its ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention will enter into force for Thailand on 1 April 2022 and will generally apply from 1 January 2023, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.