Friday, May 10, 2019
A protocol to bring the administrative assistance clause in the double tax agreement (DTA) between Switzerland and Ecuador into line with the international standard has entered into force.
The original DTA dates from 1994. The protocol was signed in July 2017. On May 7, 2019, the Swiss Federal Council announced that the protocol had entered into force on April 17, 2019. The protocol ensures that the DTA meets the international standard for the exchange of information upon request.
The new provisions will apply to requests for information concerning tax years from January 1, 2020.