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Guernsey Ratifies Pending Protocol to TIEA with the Bahamas

14 February 2018

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Treaty Development

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Guernsey-Bahamas

On 7 February 2018, Guernsey issued the ordinance for the ratification of the pending protocol to the 2011 tax information exchange agreement with the Bahamas. The protocol, signed 12 April 2017 by the Bahamas and 16 May 2017 by Guernsey, adds Article 4A (Automatic Exchange of Information). It is the first to amend the agreement and will enter into force once the ratification instruments are exchanged.