Zimbabwe must ratify the Convention and deposit the ratification instrument for it to take effect in the country.
The OECD reported that Zimbabwe signed the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters (as amended by the 2010 Protocol) on 31 July 2025.
The Convention will take effect for Zimbabwe after ratification and the deposit of the ratification instrument.
The Multilateral Convention on Mutual Administrative Assistance in Tax Matters (“the Convention”) was developed jointly by the OECD and the Council of Europe in 1988 and amended by Protocol in 2010. It is currently the most comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance.