The Guernsey government has published a Memorandum of Understanding (MoU) between the competent authorities of Guernsey and the Isle of Man concerning arbitration under Article 23 of the 2013 income tax agreement between the two jurisdictions. The MoU was signed by Guernsey on 24 January 2024 and by the Isle of Man on 1 February 2024. The MoU became effective on 1 February 2024 and provides that the arbitration provisions within Article 23 are effective with respect to cases presented to the…