The Government of Guernsey has approved and submitted to parliament the ordinances for the ratification of the pending protocol to the 2013 income tax treaty with the Isle of Man, the pending protocol to the 2009 tax information exchange agreement with New Zealand, and the pending income tax treaty with Estonia. The pending protocol to the 2013 income tax treaty with the Isle of Man was signed on 18 October 2019 by the Isle of Man and on 12 November 2019 by Guernsey. The protocol is the first to amend the treaty, including mainly BEPS-related updates, and will enter into...