Guernsey has published the ordinances, which entered into force 1 March 2020, for the ratification of the pending income tax treaty with Estonia, the pending protocol to the 2013 income tax treaty with the Isle of Man, and the pending protocol to the 2009 tax information exchange agreement with New Zealand. The pending income tax treaty with Estonia was signed on 18 November 2019 ({News-2019-12-11/T/5-previous coverage}). The treaty is the first of its kind between the two jurisdictions and will enter into force once the ratification instruments are exchanged. The pending protocol to the 2013 income tax treaty with the...