• British Virgin Islands - Guernsey
    Tax Information Exchange Agreement signed


    A Tax Information Exchange Agreement between the British Virgin Islands and Guernsey was signed on 12 April 2013 by the British Virgin Islands and on 17 April 2013 by Guernsey.

    As per the Agreement, each of the Contracting Parties shall notify to the other, in writing, the completion of the procedures required by its law for the bringing into force of this Agreement. The Agreement shall enter into force on the date of the latter such notification, and shall thereupon have effect:

    1. with respect to criminal tax matters on that date; and
    2. with respect to all other matters covered in Article 1 for taxable periods beginning on or after that date, or where there is no taxable period, for all charges to tax arising on or after that date.
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