Guernsey

Guernsey has exchange of information relationships with 70 jurisdictions through 13 DTCs and 60 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Montserrat TIEA  19 May 2014  2014-05-19 1 Nov 2016  2016-11-01 Unreviewed Yes
Bermuda TIEA  23 Oct 2013  2013-10-23 5 Apr 2014  2014-04-05 Unreviewed Yes
United Kingdom TIEA  20 Jan 2009  2009-01-20 27 Nov 2009  2009-11-27 Yes Yes
San Marino TIEA  29 Sep 2010  2010-09-29 16 Mar 2011  2011-03-16 Yes Yes
Canada TIEA  19 Jan 2011  2011-01-19 18 Jan 2012  2012-01-18 Yes Yes
Virgin Islands, British TIEA  17 Apr 2013  2013-04-17 11 Nov 2014  2014-11-11 Yes Yes
United States TIEA  19 Sep 2002  2002-09-19 30 Mar 2006  2006-03-30 Yes Yes
Saint Kitts and Nevis TIEA  7 Feb 2012  2012-02-07 14 Apr 2013  2013-04-14 Yes Yes
Czech Republic TIEA  15 Sep 2011  2011-09-15 9 Jul 2012  2012-07-09 Yes Yes
Mexico TIEA  27 Jun 2011  2011-06-27 24 Mar 2012  2012-03-24 Yes Yes
Italy TIEA  5 Sep 2012  2012-09-05 10 Jun 2015  2015-06-10 Yes Yes
Japan TIEA  6 Dec 2011  2011-12-06 23 Aug 2013  2013-08-23 Yes Yes
Norway TIEA  28 Oct 2008  2008-10-28 8 Oct 2009  2009-10-08 Yes Yes
Argentina TIEA  28 Jul 2011  2011-07-28 4 Jan 2012  2012-01-04 Yes Yes
Macao, China TIEA  3 Sep 2014  2014-09-03 26 Apr 2015  2015-04-26 Yes Yes
Lithuania TIEA  20 Jun 2013  2013-06-20 8 Mar 2014  2014-03-08 Unreviewed Yes
Korea, Republic of TIEA  23 Sep 2015  2015-09-23 21 Dec 2016  2016-12-21 Yes Yes
Greenland TIEA  28 Oct 2008  2008-10-28 25 Apr 2009  2009-04-25 Unreviewed Yes
Bahamas, The TIEA  8 Aug 2011  2011-08-08 28 Mar 2012  2012-03-28 Yes Yes
India TIEA  20 Dec 2011  2011-12-20 11 Jun 2012  2012-06-11 Yes Yes
Hong Kong, China DTC  28 Mar 2013  2013-03-28 5 Dec 2013  2013-12-05 Yes Yes
Romania TIEA  12 Jan 2011  2011-01-12 22 Jan 2012  2012-01-22 Yes Yes
Greece TIEA  8 Oct 2010  2010-10-08 7 Mar 2014  2014-03-07 Yes Yes
Slovenia TIEA  26 Sep 2011  2011-09-26 9 Aug 2012  2012-08-09 Yes Yes
Chile TIEA  24 Sep 2012  2012-09-24 2 Aug 2016  2016-08-02 Yes Yes
Sweden TIEA  28 Oct 2008  2008-10-28 23 Dec 2009  2009-12-23 Yes Yes
Hungary TIEA  11 Sep 2013  2013-09-11 7 Mar 2014  2014-03-07 Unreviewed Yes
Costa Rica TIEA  5 Mar 2014  2014-03-05 not yet in force  1900-01-01 Yes Yes
Portugal TIEA  9 Jul 2010  2010-07-09 not yet in force  1900-01-01 Yes Yes
China TIEA  27 Oct 2010  2010-10-27 17 Aug 2011  2011-08-17 Yes Yes
Liechtenstein DTC  11 Jun 2014  2014-06-11 30 Apr 2015  2015-04-30 Unreviewed Yes
Spain TIEA  10 Nov 2015  2015-11-10 not yet in force  1900-01-01 Unreviewed Yes
Austria TIEA  14 May 2014  2014-05-14 23 Nov 2014  2014-11-23 Yes Yes
Monaco DTC  14 Apr 2014  2014-04-14 9 May 2015  2015-05-09 Unreviewed Yes
Botswana TIEA  10 May 2013  2013-05-10 not yet in force  1900-01-01 Yes Yes
Iceland TIEA  28 Oct 2008  2008-10-28 26 Nov 2009  2009-11-26 Yes Yes
South Africa TIEA  21 Feb 2011  2011-02-21 26 Feb 2012  2012-02-26 Yes Yes
Seychelles DTC  27 Jan 2014  2014-01-27 12 Oct 2016  2016-10-12 Unreviewed Yes
Poland TIEA  6 Dec 2011  2011-12-06 1 Nov 2012  2012-11-01 Yes Yes
Mauritius TIEA  6 Feb 2013  2013-02-06 5 Jul 2013  2013-07-05 Unreviewed Yes
Isle of Man DTC  24 Jan 2013  2013-01-24 5 Jul 2013  2013-07-05 Yes Yes
Qatar DTC  22 Feb 2013  2013-02-22 11 Jul 2013  2013-07-11 Yes Yes
Faroe Islands TIEA  28 Oct 2008  2008-10-28 21 Aug 2009  2009-08-21 Unreviewed Yes
Turkey TIEA  13 Mar 2012  2012-03-13 6 Oct 2017  2017-10-06 Yes Yes
Slovakia TIEA  22 Oct 2013  2013-10-22 26 Jan 2015  2015-01-26 Unreviewed Yes
Lesotho TIEA  3 Jul 2013  2013-07-03 3 Jan 2015  2015-01-03 Yes Yes
Denmark TIEA  28 Oct 2008  2008-10-28 6 Jun 2009  2009-06-06 Yes Yes
Ireland TIEA  26 Mar 2009  2009-03-26 10 Jun 2010  2010-06-10 Yes Yes
Switzerland TIEA  11 Sep 2013  2013-09-11 14 Oct 2014  2014-10-14 Yes Yes
Cyprus DTC  15 Jul 2014  2014-07-15 4 Mar 2015  2015-03-04 Yes Yes
Bulgaria TIEA  11 Jun 2015  2015-06-11 21 Mar 2016  2016-03-21 Yes Yes
Jersey DTC  24 Jan 2013  2013-01-24 9 Jul 2013  2013-07-09 Yes Yes
Mauritius DTC  17 Dec 2013  2013-12-17 30 Jun 2014  2014-06-30 Yes Yes
Turks and Caicos Islands TIEA  24 Jul 2014  2014-07-24 17 Aug 2015  2015-08-17 Yes Yes
Seychelles TIEA  20 Dec 2011  2011-12-20 22 Jul 2012  2012-07-22 Yes Yes
Cayman Islands TIEA  29 Jul 2011  2011-07-29 5 Apr 2012  2012-04-05 Yes Yes
Malta DTC  12 Mar 2012  2012-03-12 10 Mar 2013  2013-03-10 Yes Yes
United Kingdom DTC  24 Jun 1952  1952-06-24 24 Jun 1952  1952-06-24 No Yes
Latvia TIEA  5 Sep 2012  2012-09-05 4 Oct 2013  2013-10-04 Yes Yes
Finland TIEA  28 Oct 2008  2008-10-28 5 Apr 2009  2009-04-05 Yes Yes
France TIEA  24 Mar 2009  2009-03-24 4 Oct 2010  2010-10-04 Yes Yes
Luxembourg DTC  10 May 2013  2013-05-10 8 Aug 2014  2014-08-08 Yes Yes
Indonesia TIEA  27 Apr 2011  2011-04-27 22 Sep 2014  2014-09-22 Yes Yes
Uruguay TIEA  2 Jul 2014  2014-07-02 6 Oct 2017  2017-10-06 Yes Yes
Netherlands TIEA  25 Apr 2008  2008-04-25 11 Apr 2009  2009-04-11 Yes Yes
Belgium TIEA  24 Apr 2014  2014-04-24 not yet in force  1900-01-01 Unreviewed Yes
Germany TIEA  26 Mar 2009  2009-03-26 22 Dec 2010  2010-12-22 Yes Yes
Singapore DTC  6 Feb 2013  2013-02-06 26 Nov 2013  2013-11-26 Yes Yes
Swaziland TIEA  30 Aug 2013  2013-08-30 12 Mar 2015  2015-03-12 Unreviewed Yes
Australia TIEA  7 Oct 2009  2009-10-07 27 Jul 2010  2010-07-27 Yes Yes
Gibraltar TIEA  22 Oct 2013  2013-10-22 12 Mar 2014  2014-03-12 Yes Yes
Brazil TIEA  6 Feb 2013  2013-02-06 not yet in force  1900-01-01 Yes Yes
New Zealand TIEA  21 Jul 2009  2009-07-21 8 Nov 2010  2010-11-08 Yes Yes