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Protocol to Tax Treaty between Ghana and Switzerland has Entered into Force

14 November 2018

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Treaty Development

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Ghana-Switzerland

The Swiss State Secretariat for Economic Affairs has announced that the protocol to the 2008 tax treaty with Ghana entered into force on 29 October 2018. The protocol, signed 22 May 2014, replaces Article 27 (Exchange of Information) to bring it in line with the OECD standard for information exchange, and makes corresponding amendments to the final protocol to the treaty. The protocol applies from that date of its entry into force in respect of requests concerning fiscal years beginning on or after 1 January 2019.