The Guernsey government has published an update of its policy on tax information exchange agreements (TIEA) and tax treaties dated 4 September 2017, which includes the status of negotiations. TIEA Negotiations TIEA negotiations have been concluded with: Ghana; Kenya; Malawi; and Zambia. In addition, Guernsey has virtually concluded TIEA negotiations with Anguilla and discussions are ongoing for the negotiation of a TIEA with Dominica for the implementation of the OECD Common Reporting Standard (CRS). Tax Treaty Negotiations Tax treaty negotiations have been concluded with: Bahrain, and Gibraltar. Tax treaty negotiations have commenced and are ongoing with: United Arab Emirates; and...