On 19 December 2017, Guernsey signed an amending protocol to the 2010 tax information exchange agreement (TIEA) with San Marino. San Marino signed the protocol on 14 December. The protocol amends Article 12 (No Prejudicial or Restrictive Measures) so that the provisions will apply as long as any agreement relating to the exchange of information between the competent authorities is in force and effective, and not just the TIEA itself. The protocol will enter into force once the ratification in…