On 20 August 2014, the Swiss Federal Council approved the pending tax information exchange agreement signed 26 May 2014 with Seychelles. The agreement is the first of its kind between the two countries, and is in line with the OECD standard for the mutual exchange of tax information.
The agreement will enter into force once the ratification instruments are exchanged. It will apply for requests made from the date of its entry into force for tax periods beginning on or after 1 Janua…