At the end of May, 2014, within its framework of administrative assistance policy, Switzerland signed a tax information exchange agreement (TIEA) with Seychelles
The agreement has to be approved by parliament and subjected to an optional referendum before it can enter into force and each country will notify the other of the completion of the procedures.
Switzerland has signed seven TIEAs with such countries as Greenland, Andorra, the Isle of Man, Jersey, Guernsey and San Marino and continues negotiations with other interested jurisdictions.
Source: Admin.CH