The protocol to 2013 tax information exchange agreement between the British Virgin Islands and Guernsey entered into force on 3 September 2015.The protocol, signed by Guernsey on 25 November 2014 and by the British Virgin Islands on 11 December 2014, is the first to amend the agreement. It adds Article 5A (Automatic Exchange of Information) and Article 5B (Spontaneous Exchange of Information).