On 26 May 2014, officials from Switzerland and Seychelles signed a tax information exchange agreement (TIEA). The agreement covers Swiss federal, cantonal and communal taxes on income and capital, and inheritance and gift taxes, and Seychelles business tax.
The TIEA is in line with OECD standards for information exchange and will enter into force after the ratification instruments are exchanged. The agreement's provisions will apply for requests made on or after the date of its entry into fo…