According to an update from the OECD, Trinidad and Tobago deposited on 3 December 2024 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 Trinidad and Tobago on 1 April 2025 and will generally apply from 1 January 2026, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.