On 25 January 2024, Guernsey published the ordinance for the ratification of the pending protocol to the 2014 tax information exchange agreement with Montserrat. The protocol was signed by Montserrat on 18 July 2023 and by Guernsey on 15 September 2023 and is the first to amend the agreement. It includes amendments regarding the term "competent authority", as well as the addition of new Articl…