Guernsey has published the Income Tax (Guernsey) (Approval of Agreement with San Marino) Ordinance, 2018, which entered into force on 7 June 2018 and provides for the ratification of the pending protocol to the 2010 tax information exchange agreement with San Marino. The protocol, signed on 19 December 2017 by Guernsey and 14 December 2017 by San Marino, amends Article 12 (No Prejudicial or Re…