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Bailiwick of Guernsey


  • 19-February-2019

    English

    OECD invites taxpayer input on eighth batch of dispute resolution peer reviews

    The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Cura?ao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.

  • 12-February-2019

    English

    Guernsey deposits its instrument of ratification for the Multilateral BEPS Convention

    Today, Guernsey deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Finland, the MLI will enter into force on 1 June 2019.

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  • 16-July-2018

    English

  • 21-October-2016

    English

    Next step towards transparency in international tax matters: Five new jurisdictions sign tax co-operation agreement to enable automatic sharing of country-by-country information

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Brazil, Guernsey, Jersey, the Isle of Man and Latvia signed today the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of Country-by-Country reports, bringing the total number of signatories to 49.

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  • 7-August-2015

    English

    Tax Information Exchange Agreements (TIEAs)

    Bilateral Agreements that have been signed to establish exchange of information for tax purposes.

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  • 27-January-2011

    English

    Peer Review Report of Guernsey - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guernsey.

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  • 28-August-2009

    English, , 45kb

    Agreement between Australia and Guernsey for the exchange of information relating to tax matters

    Agreement between Australia and Guernsey for the exchange of information relating to tax matters

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  • 28-August-2009

    English, , 548kb

    Agreement between France and Bermuda for the exchange of information relating to tax matters

    Agreement between France and Bermuda for the exchange of information relating to tax matters

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  • 19-May-2009

    English, , 110kb

    Agreement between Guernsey and New Zealand for the exchange of information relating to tax matters

    Agreement between Guernsey and New Zealand for the exchange of information relating to tax matters

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  • 26-March-2009

    English, , 58kb

    Guernsey signs tax information exchange agreement with Germany

    Guernsey and Germany have today signed a bilateral agreement for exchange of information for tax purposes bringing to 12 the number of such agreements entered into by Guernsey.

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