The first protocol amending the 2008 tax treaty between Switzerland and Ghana was signed on 22 May 2014. The amending protocol brings the exchange of information article of the treaty in line with OECD standards.
The protocol will enter into force once the ratification instruments are exchanged and will apply for information requests made on or after the date of its entry into force concerning tax periods beginning on or after 1 January of the year following that date.