On 12 October 2016, Guernsey published an update of its policy on tax information exchange agreements (TIEA) and tax treaties, including the status of negotiations.
TIEA Negotiations
Negotiations are underway for a protocol to the pending 2014 TIEA with Montserrat.
TIEA negotiations have been concluded with:
- Ghana;
- Kenya;
- Malawi; and
- Zambia.
In addition, Guernsey has virtually concluded TIEA negotiations with:
- Anguilla; and
- Malaysia.
TIEA negotiations with Colombia have been suspend…