The protocol to the 2009 tax information exchange agreement between Guernsey and New Zealand entered into force on 30 March 2023. The protocol, signed 16 September 2019, amends the agreement to include provisions to prevent abuse and improve dispute resolution as recommended by the OECD, including amendments to the preamble and Article 11 (Mutual Agreement Procedure), as well as the addition of Article 11A (Entitlement to Benefits). The protocol applies from the date of its entry into force, 30 March 2023. Note - Although primarily an agreement for information exchange, the agreement also includes provisions for the allocation of taxing...