Guernsey has published the Income Tax (Guernsey) (Amendment) Ordinance, 2019, which was approved by the States of Deliberation (Guernsey legislature) on 27 September 2019. As provided in an explanatory memorandum, this Ordinance puts beyond doubt that amendments to Guernsey’s double taxation agreements which may be considered as relating to, or which could be considered as consequential or supplementary to, non-double taxation issues, may be declared by resolution of the States as having effect in relation to income tax. This includes, in particular, amendments to agreements resulting from the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion...