On 4 August 2015, Guernsey published an updated report on its policy for tax information exchange agreements (TIEA) and tax treaties, including the status of negotiations.
TIEA
TIEA negotiations have been completed with:
- Ghana;
- Kenya;
- Malawi;
- South Korea;
- Spain; and
- Zambia
TIEA negotiations are nearly completed with Anguilla and Malaysia, and are underway with Panama.
Tax Treaty
Tax treaty negotiations have been completed with Bahrain, and are underway with:
- Bermuda;
- Gibraltar; and…