The amending protocol to the 2014 tax information exchange agreement between Guernsey and the Turks and Caicos Islands entered into force on 23 March 2017. The protocol, signed 15 August 2016 by Guernsey and 29 June 2016 by Turks and Caicos, is the first to amend the agreement. It adds Article 5A (Automatic Exchange of Information) and Article 5B (Spontaneous Exchange of Information), and revis…