The Guernsey government has published an update of its policy on tax information exchange agreements (TIEA) and tax treaties dated 4 September 2017, which includes the status of negotiations.
TIEA Negotiations
TIEA negotiations have been concluded with:
- Ghana;
- Kenya;
- Malawi; and
- Zambia.
In addition, Guernsey has virtually concluded TIEA negotiations with Anguilla and discussions are ongoing for the negotiation of a TIEA with Dominica for the implementation of the OECD Common Reporting …