On 20 March 2018, Ghana's parliament approved the ratification of the pending protocol to the 2008 tax treaty with Switzerland. The protocol, signed on 22 May 2014, replaces Article 27 (Exchange of Information) to bring it line with the OECD standard for information exchange, and makes corresponding amendments to the final protocol to the treaty. The protocol will enter into force once the ratification instruments are exchanged and will apply from that date in respect of requests concerning f…