A protocol to the 2013 tax information exchange agreement (TIEA) between the British Virgin Islands and Guernsey was signed by Guernsey on 25 November 2014, and by the British Virgin Islands on 11 December 2014. The protocol amends the TIEA, which had not yet entered into force, by adding Article 5A Automatic Exchange of Information and Article 5B Spontaneous Exchange of Information.

The TIEA …