According to a recent update from the Guernsey government, the amending protocol to the 2013 tax information exchange agreement with the British Virgin Islands entered into force on 1 July 2020. The protocol, signed by Guernsey on 8 October 2015 and by the British Virgin Islands on 5 November 2015, is the second to amend the agreement. It amends Article 11 (No Prejudicial or Restrictive Measures) by replacing paragraph 1, which provides that a Contracting Party shall not apply prejudicial or restrictive measures based on harmful tax practices to residents, nationals or citizens of the other Contracting Party so long...