Switzerland – Grenada
Tax Information Exchange Agreement Signed
On 19 May 2015, Switzerland and Grenada signed a Tax Information Exchange Agreement.
Each country shall notify the other, in writing, of the completion of the procedures required by its law for the bringing into force of the Agreement. The Agreement shall enter into force on the date on which the later of those notifications has been received.
The provisions of the Agreement shall have effect for requests made on or after the date of entry into force of the Agreement for information that relates to any taxable period beginning on or after 1 January of the calendar year following the entry into force of the Agreement or, where there is no taxable period, for all charges to tax arising on or after 1 January of the calendar year following the entry into force of the Agreement.
