The tax information exchange agreement between Guernsey and Swaziland will enter into force on 12 March 2015. The agreement was signed 3 July 2013 by Guernsey and 30 August 2013 by Swaziland, and is the first of its kind between the two jurisdictions. The agreement applies from criminal tax matters from the date of its entry into force, and for other matters for tax periods beginning on or after that date.