Latest Treaty Updates: Guernsey


Treaty Update: Guernsey - United Kingdom

16/1/2017

A Protocol to Guernsey and the UK's DTA entered into force on December 6, 2016, the UK Government confirmed on January 4.


Treaty Update: Guernsey - Seychelles

25/10/2016

Guernsey's DTA with the Seychelles became effective on October 6.


Treaty Update: Guernsey - Chile

19/9/2016

According to a September 2 update from the Guernsey Government, the territory's TIEA with Guernsey entered into force on August 2.


Treaty Update: Guernsey - Chile

11/8/2016

The TIEA between Guernsey and Chile entered into force on August 2, 2016.


Treaty Update: Guernsey - Spain

2/12/2015

Guernsey and Spain signed a TIEA on November 17, 2015.


Treaty Update: Guernsey - Cayman Islands

23/10/2015

Guernsey and the Cayman Islands completed the signing of a Protocol to their tax information exchange agreement on October 8, 2015.


Treaty Update: Guernsey - Korea, South

7/10/2015

Guernsey and South Korea signed a TIEA on September 23, 2015.


Treaty Update: Guernsey - British Virgin Islands

17/9/2015

A Protocol to the TIEA between Guernsey and the British Virgin Islands entered into force on September 3, 2015.


Treaty Update: Gibraltar - Guernsey

29/6/2015

Gibraltar on June 4, 2015, ratified the TIEA signed with Guernsey, publishing a notification in its Official Gazette.


Treaty Update: Guernsey - Monaco

4/6/2015

Guernsey's DTA with Monaco entered into force on May 9, 2015.


Treaty Update: Guernsey - Gibraltar

7/5/2015

Guernsey and Gibraltar completed the signing of a Protocol to their TIEA on April 6, 2015.


Treaty Update: Guernsey - Monaco

6/5/2015

Guernsey's DTA with Monaco will enter into force on May 9, 2015.


Treaty Update: Guernsey - Monaco

22/4/2015

The DTA signed between Guernsey and Monaco will enter into force on May 9, 2015.


Treaty Update: Seychelles - Guernsey

16/4/2015

The Seychelles has adopted legislation ratifying the DTA signed with Guernsey.


Treaty Update: Italy - Guernsey

13/3/2015

The TIEA between Guernsey and Italy entered into force on March 5, 2015, following the completion of Italy's domestic ratification procedures.


Treaty Update: Guernsey - Swaziland

9/3/2015

The TIEA between Guernsey and Swaziland entered into force on March 12, 2015.


Treaty Update: Guernsey - Slovakia

23/1/2015

The TIEA signed between Guernsey and Slovakia will come into force on January 26, 2015.


Treaty Update: British Virgin Islands - Guernsey

6/1/2015

The TIEA between the British Virgin Islands and Guernsey entered into force on November 11, 2014.


Treaty Update: Guernsey - Austria

5/12/2014

The TIEA signed between Guernsey and Austria entered into force on November 16, 2014.


Treaty Update: Guernsey - Switzerland

28/10/2014

The TIEA signed between Guernsey and Switzerland entered into force on October 14, 2014.


Treaty Update: Guernsey - Luxembourg

15/10/2014

The DTA between Guernsey and Luxembourg entered into force on August 8, 2014.


Treaty Update: Guernsey - Ghana

6/8/2014

Guernsey expects to conclude negotiations towards a TIEA with Ghana in 2014, according to a July 30, 2014, update from the Guernsey Government.


Treaty Update: Cyprus - Guernsey

1/8/2014

The signing of a DTA between Cyprus and Guernsey was completed on July 29, 2014.


Treaty Update: Austria - Guernsey

30/7/2014

According to preliminary media reports, Austria's parliament on July 8, 2014, approved the tax information exchange agreement signed with Guernsey.


Treaty Update: Guernsey - Uruguay

9/7/2014

Guernsey signed a tax information exchange agreement with Uruguay on July 2, 2014.


Treaty Update: Guernsey - Mauritius

7/7/2014

The DTA signed between Guernsey and Mauritius on December 17, 2013, will become effective on July 27, 2014.


Treaty Update: Guernsey - Liechtenstein

25/6/2014

Guernsey and Liechtenstein concluded the signing of a DTA on June 11, 2014.


Treaty Update: Guernsey - Austria

19/5/2014

Guernsey and Austria signed a TIEA on May 14, 2014.


Treaty Update: Guernsey - Belgium

9/5/2014

Guernsey signed a TIEA with Belgium on May 7, 2014. It had earlier been signed by Belgium on April 24, 2014.


Treaty Update: Guernsey - Montserrat

16/4/2014

Guernsey signed a TIEA with Montserrat on April 7, 2014. The text has been sent to Montserrat for signature.


Treaty Update: Guernsey - Bermuda

16/4/2014

The TIEA between Guernsey and Bermuda entered into force on April 5, 2014.


Treaty Update: Guernsey - Austria

10/3/2014

Guernsey expects to sign a tax information exchange agreement with Austria on May 14, 2014, according to an update from the Guernsey Government.


Treaty Update: Guernsey - Gibraltar

10/3/2014

The TIEA signed between Guernsey and Gibraltar will enter into force on March 12, 2014, according to an update from the Guernsey Government.


Treaty Update: Guernsey - Costa Rica

10/3/2014

Guernsey signed a TIEA with Costa Rica on March 5, 2014.


Treaty Update: Guernsey - Costa Rica

17/2/2014

The Guernsey Government has arranged to sign a tax information exchange agreement with Costa Rica on March 5, 2014, according to information published by Guernsey authorities.


Treaty Update: Guernsey - Gibraltar

17/2/2014

The Guernsey-Gibraltar DTA is to enter into force on March 12, 2014.


Treaty Update: Guernsey - Various

3/2/2014

Guernsey signed DTAs with Mauritius and the Seychelles on January 27, 2014.


Treaty Update: Singapore - Guernsey

28/11/2013

The DTA signed between Singapore and Guernsey entered into force on November 26, 2013, Singapore's Ministry of Finance has confirmed.


Treaty Update: Guernsey - Bermuda

31/10/2013

According to preliminary media reports, Guernsey signed a TIEA with Bermuda on October 23, 2013.


Treaty Update: Guernsey - Gibraltar

30/10/2013

The Guernsey Government on October 24, 2013, published legislation to ratify the TIEA signed with Gibraltar. The text will enter into force in both states 30 days after the completion of both territories' domestic ratification procedures.


Treaty Update: Guernsey - Various

24/10/2013

Guernsey signed TIEAs with Gibraltar and Slovakia on October 22, 2013.


Treaty Update: Hungary - Guernsey

23/10/2013

A law to ratify the TIEA signed between Hungary and Guernsey on September 11, 2013, was forwarded to Hungary's parliament for its approval on October 14, 2013.


Treaty Update: Guernsey - Latvia

17/10/2013

The tax information exchange agreement signed between Latvia and Guernsey on September 5, 2012, entered into force on October 4, 2013.


Treaty Update: Guernsey - Various

13/9/2013

Guernsey signed tax information exchange agreements with Hungary and Switzerland on September 11, 2013.


Treaty Update: Mauritius - Guernsey

26/8/2013

Guernsey and Mauritius commenced negotiations towards a DTA during three-day meetings concluding on August 14, 2013.


Treaty Update: Guernsey - Qatar

26/7/2013

The DTA signed between Guernsey and Qatar entered into force on July 11, 2013.


Treaty Update: Japan - Guernsey

26/7/2013

The Japanese Ministry of Finance on July 24, 2013, announced the completion of its domestic ratification prcoedures in respect of the DTA the nation signed with Guernsey. The agreement will enter into force on August 23, 2013, and will be effective from January 1, 2014.


Treaty Update: Guernsey - Lesotho

16/7/2013

Guernsey and Lesotho signed a TIEA on July 3, 2013.


Treaty Update: Guernsey - Various

16/7/2013

The Guernsey Government has confirmed that it intends to commence negotiations towards comprehensive DTAs with Mauritius and the Seychelles in August 2013.


Treaty Update: Guernsey - Jersey

16/7/2013

The comprehensive DTA signed between Guernsey and Jersey became effective on July 9, 2013.


Treaty Update: Guernsey - Various

25/6/2013

The Comprehensive DTAs Guernsey signed with the Isle of Man and Jersey will enter into force on July 5, 2013, and July 9, 2013, respectively.


Treaty Update: Guernsey - Mauritius

25/6/2013

The TIEA Guernsey signed with Mauritius on February 6, 2013, will enter into force on July 5, 2013.


Treaty Update: Guernsey - Various

13/6/2013

According to a June 5, 2013, update from the Guernsey Government, the island intends to commence negotiations towards comprehensive DTAs, including provisions for the exchange of information on request, with Mauritius and the Seychelles in August 2013.


Treaty Update: Isle of Man - Guernsey

12/6/2013

The comprehensive DTA signed between the Isle of Man and Guernsey on January 24, 2013, is to enter into force on July 5, 2013.


Treaty Update: Guernsey - Various

12/6/2013

According to a June 5, 2013, update from the Guernsey Government, the island has scheduled to commence negotiations towards tax information exchange agreements with Bulgaria and Macau in October 2013.


Treaty Update: Guernsey - Luxembourg

16/5/2013

Guernsey signed a DTA with Luxembourg on May 13, 2013.


Treaty Update: Guernsey - Botswana

15/5/2013

The Government of Guernsey has confirmed the signing of a tax information exchange agreement with Botswana on May 13, 2013, and announced its intention to sign an additional TIEA with Swaziland in the near future.


Treaty Update: Guernsey - Hong Kong

24/4/2013

The Government of Guernsey on April 23, 2013, announced the signing of a DTA with Hong Kong.


Treaty Update: Guernsey - Qatar

4/4/2013

The Guernsey Government on April 2, 2013, announced the signing of a DTA with Qatar.


Treaty Update: Guernsey - Saint Kitts and Nevis

3/4/2013

Guernsey's TIEA with Saint Kitts and Nevis will enter into force on April 14, 2013.


Treaty Update: Guernsey - United Kingdom

20/3/2013

Guernsey confirmed on March 14, 2013, that it intends to revise its DTA with the United Kingdom.


Treaty Update: Latvia - Guernsey

19/3/2013

According to preliminary media reports, Latvia ratified its tax information exchange agreement with Guernsey on February 28, 2013.


Treaty Update: Malta - Guernsey

26/2/2013

The Guernsey Government has confirmed that the DTA the territory signed with Malta on March 12, 2012, will enter into force on March 10, 2013.


Treaty Update: Guernsey - Various

8/2/2013

The government has Guernsey has announced that the territory signed TIEAs with Brazil and Mauritius on February 6, 2013.


Treaty Update: Guernsey - Singapore

8/2/2013

The government of Guernsey has announced that the territory and Singapore signed a DTA on February 6, 2013.


Treaty Update: Guernsey - Malta

6/2/2013

The Guernsey government forwarded the DTA the territory signed with Malta to the States of Deliberation on January 31, 2013, for it to consider the ratification of the agreement.


Treaty Update: Guernsey - Various

30/1/2013

Guernsey signed Comprehensive DTAs with the Isle of Man and Jersey on January 24, 2013.


Treaty Update: Guernsey - Various

20/12/2012

According to preliminary media reports, Guernsey on December 13, 2012, ratified the pending TIEAs it signed with Italy and Latvia in September.


Treaty Update: Guernsey - Various

11/9/2012

The Guernsey government reported on September 7, 2012, that the territory has signed two new TIEAs, with Italy and Latvia.


Treaty Update: Guernsey - Various

21/8/2012

According to the island's government, Guernsey is to sign TIEAs with Italy and Latvia on September 5, 2012.


Treaty Update: India - Guernsey

16/8/2012

The Indian government in notification no. 30/2012 of August 9, 2012, confirmed the ratification of the DTA signed between Guernsey and India on December 20, 2011.


Treaty Update: Guernsey - Various

15/8/2012

According to the government of Guernsey, Guernsey's TIEA with Slovenia entered into force on August 9, 2012, and its TIEA with Poland is to enter into force on November 1, 2012.


Treaty Update: Latvia - Guernsey

2/8/2012

According to preliminary media reports, the draft TIEA between Guernsey and Latvia was forwarded to Latvia's Cabinet for approval on July 24, 2012.


Treaty Update: Guernsey - Various

30/7/2012

According to information published by the Guernsey government, Guernsey's TIEAs with the Czech Republic and the Seychelles entered into force on July 9, 2012, and July 22, 2012, respectively.


Treaty Update: Guernsey - Various

28/6/2012

The Guernsey government is to meet with representatives from the governments of Luxembourg and Liechtenstein to begin negotiations towards bilateral double tax agreements in July, a policy paper from the Guernsey government confirms.


Treaty Update: Guernsey - Various

27/6/2012

According to a policy document from the Guernsey government, published on June 22, 2012, Guernsey expects to conclude TIEA negotiations with at least six territories this year, including Costa Rica, Hungary, Malaysia, Macau, Montserrat, and the Turks and Caicos Islands.


Treaty Update: Guernsey - Various

2/4/2012

According to new information published by the Guernsey government on March 29, 2012, Guernsey will commence negotiations with Liechtenstein and Luxembourg towards bilateral DTAs in July 2012.


Treaty Update: Guernsey - Mexico

29/3/2012

According to the States of Guernsey, Guernsey's TIEA with Mexico entered into force on March 24, 2012.


Treaty Update: Guernsey - Turkey

20/3/2012

The government of Guernsey has announced that a TIEA between Guernsey and Turkey was signed on March 13, 2012.


Treaty Update: Guernsey - Malta

20/3/2012

The government of Guernsey has announced that Guernsey and Malta signed a comprehensive DTA on March 12, 2012.


Treaty Update: Guernsey - South Africa

24/2/2012

According to preliminary media reports, the TIEA between Guernsey and South Africa will enter into force on February 26, 2012.


Treaty Update: Guernsey - Various

23/2/2012

Guernsey's States of Deliberation ratified the TIEAs signed with the Czech Republic on September 15, 2011, and with Slovenia on September 26, 2011. The agreements entered into force on January 25, 2012.


Treaty Update: Guernsey - Latvia

22/2/2012

According to preliminary media reports, Guernsey and Latvia commenced negotiations towards a TIEA on February 16, 2012.


Treaty Update: Guernsey - Various

28/12/2011

The Guernsey government has confirmed that TIEAs were signed with India and Mauritius on December 20, 2011.


Treaty Update: Guernsey - Romania

16/12/2011

According to preliminary media reports, Romania's parliament on December 7, 2011, ratified the TIEA signed between Romania and Guernsey earlier this year.


Treaty Update: Qatar - Guernsey

14/12/2011

According to preliminary media reports, the governments of Guernsey and Qatar initialled a DTA on December 9, 2011.


Treaty Update: Poland - Guernsey

8/12/2011

According to the Polish Embassy in London, a TIEA between Poland and Guernsey was signed on December 6, 2011.


Treaty Update: Guernsey - Slovenia

29/9/2011

According to preliminary media reports, a TIEA was signed between Guernsey and Slovenia on September 27, 2011.


Treaty Update: Guernsey - Various

27/9/2011

The Guernsey government announced on September 23, 2011, that it is negotiating TIEAs with Botswana, Lesotho, Malawi, Seychelles, Swaziland and Zambia.


Treaty Update: Guernsey - Various

20/9/2011

The Guernsey government announced on September 16, 2011, that it had signed TIEAs with the Bahamas and the Czech Republic.


Treaty Update: China - Guernsey

22/8/2011

According the Guernsey government, the TIEA between China and Guernsey entered into force on August 17, 2011. The TIEA was signed on October 27, 2010.


Treaty Update: Bahamas - Guernsey

17/8/2011

The Bahamas government has announced that a TIEA with Guernsey was signed on August 8.


Treaty Update: Guernsey - Argentina

2/8/2011

The Guernsey government announced the signing of a TIEA with Argentina on August 1, 2011.


Treaty Update: Guernsey - Cayman Islands

2/8/2011

The Guernsey government announced the signing of a Tax Information Exchange Agreement with the Cayman Islands, on August 1, 2011.


Treaty Update: Guernsey - Australia

29/7/2011

According to preliminary media reports, the DTA between Australia and Guernsey has been ratified by both parties, and will enter into force on August 24.


Treaty Update: Guernsey - Mexico

30/6/2011

The Guernsey government has confirmed the signing of a Tax Information Exchange Agreement with Mexico on June 28, 2011.


Treaty Update: Guernsey - San Marino

8/6/2011

In San Marino, the TIEA applies to income tax and corporate/proprietorship income tax. In Guernsey the TIEA applies to income tax and dwellings profit tax. The TIEA provides for the exchange of informationr elevant to the administration and enforcement of domestic tax laws, and the determination, assessment and collection of taxes, the recovery and enforcement of tax claims, and the investigation/prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and other financial institutions, and information regarding the ownership of companies, partnerships, and, in certain cases, investment funds or schemes, trusts and foundations. The TIEA also contains a mutual assistance procedure and a mutual agreement procedure.


Treaty Update: Guernsey - Indonesia

2/6/2011

In Indonesia, the TIEA applies to income tax and VAT. In Guernsey the TIEA applies to income tax and dwellings profit tax. The TIEA provides for the exchnage of informationr elevant to the administration and enforcement of domestic tax laws, and the determination, assessment and collection of taxes, the recovery and enforcement of tax claims, and the investigation/prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and other financial institutions, and information regarding the ownership of companies, partnerships, and, in certain cases, collective investment schemes, trusts and foundations. The TIEA also contains a mutual assistance procedure and a mutual agreement procedure.


Treaty Update: South Africa - Guernsey

27/5/2011

In South Africa, the TIEA applies to the normal tax, secondary tax on companies, withholding tax on royalties, tax on foreign entertainers and sportspersons and VAT. In Guernsey the TIEA applies to income tax and dwellings profit tax. The TIEA provides for the exchange of information relevant to the administration and enforcement of domestic tax laws, and the determination, assessment and collection of taxes, the recovery and enforcement of tax claims, and the investigation/prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and other financial institutions, and information regarding the ownership of companies, partnerships, and, in certain cases, investment funds or schemes, trusts and foundations. The TIEA also contains a mutual assistance procedure and a mutual agreement procedure.


Treaty Update: Czech Republic - Guernsey

25/5/2011




Treaty Updates by Territory


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Guernsey Signs Three Tax Cooperation Pacts 11/2/2013
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Crown Dependencies Hail New Tax Cooperation Pacts 30/1/2013
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Jersey Signs DTAs With Guernsey And IoM 29/1/2013
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Guernsey Concludes Comprehensive DTA With Malta 21/3/2012
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Switzerland, Slovakia Initial Revised DTA 12/3/2010
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