On the website of the States of Guernsey one can find a document titled: “Guernsey’s policy on Tax Information Exchange Agreements (“TIEAs”) and Double Taxation Arrangements (“DTAs”) - (Updated to 9 October 2015)” (Hereafter: the Document).

According to the Document, the TIEA with the British Virgin Islands is being amended by Protocol (signed on October 8, 2015, by the States of Guernsey and sent for countersignature by the British Virgin Islands) to amend Article 11 of the TIEA (“NO PREJUDICIAL OR RESTRICTIVE MEASURES”). Unfortunately we have not been able to locate the text of the Protocol yet.

According to the Document, the TIEA with the Cayman Islands was amended by a Protocol (which was signed by Cayman on September 10, 2015 and by the States of Guernsey on October 8, 2015) to permit the making of arrangements for automatic exchange of information. In this respect the document states that the Protocol has not entered into force yet. Unfortunately we have not been able to locate the text of the Protocol yet.

According to the Document, the TIEA with Gibraltar was amended by a Protocol (which was signed by the States of Guernsey on March 23, 2015 and by Gibraltar on April 6, 2015) to permit the making of arrangements for Automatic Exchange of Information for the Spontaneous Exchange of Information. According to the document the Protocol is in force with effect from October 7, 2015. Click here to be forwarded to the text of the Protocol as available on the website of the States of Guernsey.

Click here to be forwarded to the document titled: “Guernsey’s policy on Tax Information Exchange Agreements (“TIEAs”) and Double Taxation Arrangements (“DTAs”) - (Updated to 9 October 2015)” as available on the website of the States of Guernsey.

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