(September 14, 2015)

In the overview of Tax Information Exchange Agreements as available on the website of the States of Guernsey it is stated that the Protocol Amending the Agreement between the Government of the British Virgin Islands and the States of Guernsey for the Exchange of Information Relating to Tax Matters, signed on 12th April 2013 and 17th April 2013 (Hereafter: the existing TIEA) entered into force on September 3, 2015.

The Protocol arranges that a new Article 5A Automatic Exchange of Information and a new Article 5B Spontaneous Exchange of Information are added to the existing TIEA.

Furthermore the Protocol arranges that Paragraph 2 of Article 14 (Mutual Agreement Procedure) is revised.

Click here to be forwarded to the Protocol Amending the Agreement between the Government of the British Virgin Islands and the States of Guernsey for the Exchange of Information Relating to Tax Matters, signed on 12th April 2013 and 17th April 2013 as available on the website of the States of Guernsey.

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