Guernsey: tax treaties not in force
Agreement between UK and Guernsey that has been signed but not yet in force.
PDF, 14.1KB, 4 pages
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UK/Guernsey exchange of letters signed in London on 22 October 2013 amending Tax Information Exchange Agreement (TIEA). The attached document is classified by HM Revenue and Customs as a TIEA, which are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information.