The protocol to the 2011 tax information exchange agreement between the Cayman Islands and Guernsey entered into force on 28 June 2016. The protocol, signed 10 September 2015 by the Cayman Islands and 8 October 2015 by Guernsey, is the first to amend the agreement. It adds Article 5A (Automatic Exchange of Information) and Article 5B (Spontaneous Exchange of Information), and revises Paragraph 2 of Article 10 (Mutual Agreement Procedure).
The protocol applies from the date of its entry into …