On 10 November 2015, Guernsey and Spain signed a Tax Information Exchange Agreement.
The two countries shall notify each other through appropriate channels that the internal procedures required by each Country for the entry into force of the Agreement have been complied with.
The Agreement shall enter into force after a period of three months following the date of receipt of the later of the notifications referred to above. Upon the date of entry into force, it shall have effect:
Guernsey shall cease to be considered one of the territories referred to in paragraph 1 of the First Additional Provision of the Spanish Law to Avoid Tax Evasion (Disposición Adicional primera de la Ley 36/2006 de Medidas para la Prevención del Fraude Fiscal) of 29 November 2006 on the date on which the Agreement shall have effect.Back to News
Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.Read more