Algeria deposited its instrument of ratification for the OECD–Council of Europe Convention on Mutual Administrative Assistance in Tax Matters (2010 Protocol) on 16 July 2026.
Algeria deposited its instrument of ratification for the OECD–Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol, on 16 July 2026, according to an OECD update on 20 July 2026.
This follows Algeria gazetting the decree on 30 November 2025.
The Convention will enter into force for Algeria on 1 November 2026 and will generally apply from 1 January 2027, although it may also apply to earlier periods between participating jurisdictions by mutual agreement, including for criminal tax matters.
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.
