The protocol to the 2010 tax information exchange agreement between Guernsey and San Marino entered into force on 23 August 2018. The protocol, signed on 19 December 2017 by Guernsey and 14 December 2017 by San Marino, amends the text of paragraph 1 of Article 12 (No Prejudicial or Restrictive Measures) to provide that "A Party shall not apply prejudicial or restrictive measures based on harmful tax practices to residents, nationals or citizens of the other Party so long as this Agreement, and any other agreement between the Parties or the competent authorities of the Parties, relating to the exchange...