The protocol to the 2002 tax information exchange agreement between Guernsey and the U.S. entered into force on 26 August 2015. The protocol, signed 13 December 2013, is the first to amend the agreement. It adds Article 5A (Automatic Exchange of Information) and Article 5B (Spontaneous Exchange of Information). The protocol applies from the date of its entry into force, 26 August 2015.