The Swiss Federal Department of Finance has announced the signing of an amending protocol on 26 July 2017 to the 1994 income and capital tax treaty with Ecuador. The protocol inserts a new Article 25 bis (Exchange of Information), which is in line with the OECD standard for exchange of information upon request. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.