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Switzerland, Ecuador Sign DTA Protocol

by Ulrika Lomas, Tax-news.com, Brussels

03 August 2017


Switzerland and Ecuador have signed a protocol to their double taxation agreement (DTA) that will introduce new provisions for the exchange of information.

The protocol was signed in Quito on July 26.

According to the Swiss Federal Council, the protocol means that the DTA now complies with the current international standard on the exchange of information upon request.

The Council said that Switzerland's cantons and business associations have welcomed the addition of the protocol. It added that Switzerland has now signed 57 DTAs that are in line with the international standard on the exchange of information, with 50 of these being in force.

For the protocol to enter into force, it must be ratified by both Switzerland and Ecuador. Exchanges will begin for tax years starting from January 1 of the calendar year following the date of entry into force.

TAGS: tax | tax information exchange agreement (TIEA) | double tax agreement (DTA) | Ecuador | agreements | Switzerland

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