The tax information exchange agreement between the British Virgin Islands and Guernsey entered into force on 11 November 2014. The agreement was signed 12 April 2013 by the British Virgin Islands and 17 April 2013 by Guernsey. It is the first of its kind between the two jurisdictions and applies for criminal tax matters from 11 November 2014, and applies for other matters for tax periods beginning on or after that date. A protocol to the agreement signed by Guernsey on 25 November 2014, and by the British Virgin Islands on 11 December 2014, adds Article 5A Automatic Exchange of...