The OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters entered into force for Algeria on 1 November 2026, with its provisions generally applying from 1 January 2027.
The OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol, entered into force for Algeria on 1 November 2026.
The Multilateral Convention on Mutual Administrative Assistance in Tax Matters was jointly developed by the OECD and the Council of Europe in 1988 and amended by a 2010 Protocol. It is currently the most comprehensive multilateral framework for tax co-operation, covering various forms of assistance to combat tax evasion and avoidance.
The Convention generally applies from 1 January 2027, although earlier periods may be covered by agreement between signatories. Its provisions on criminal tax matters apply to any relevant period.
Earlier, Algeria deposited its instrument of ratification of the amended Convention on 16 July 2026, according to an OECD update dated 20 July 2026.
