On 26 July 2017 Switzerland and Ecuador signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the area of taxes on income and wealth.
The Protocol of Amendment to the DTA with Ecuador (currently only available in French and Spanish) introduces the exchange of information on request in accordance with internationally applicable standards. The Protocol provides that the exchange of information on request will begin for the tax years beginning on 1 January of the calendar year following the date of entry into force.
For the Protocol of Amendment to enter into force, it must be approved by the Swiss Parliament and undergo the corresponding approval procedure in Ecuador.
The change log is currently available in the following two language versions
The corresponding press release of the Federal Department of Finance (FDF) is available here.
