The Protocol amending the double taxation agreement (DTA) between Switzerland and Ecuador in the area of taxes on income and wealth entered into force on 17 April 2019.

The Protocol of Amendment adapts the administrative assistance clause to the international standard on exchange of information on request (see our contribution of 22 April 2018).

The new provisions are applicable to requests for information for fiscal years beginning on 1 January 2020.

The press release of the SIF is available here.