The Swiss Department of Finance has announced that the protocol to the 1994 income and capital tax treaty with Ecuador entered into force on 17 April 2019. The protocol, signed 26 July 2017, inserts a new Article 25 bis (Exchange of Information), which is in line with the OECD standard for exchange of information upon request and applies to requests for information that relates to fiscal periods beginning on or after 1 January 2020.