Guernsey has thirteen tax agreements in force, as reported in its response to the Peer Review questionnaire. Five of those agreements, the agreements with Isle of Man, Luxembourg, Malta, Monaco, Singapore and the United Kingdom, comply with the minimum standard.

Guernsey signed the MLI in 2017 and deposited its instrument of ratification on 12 February 2019. The MLI entered into force for Guernsey on 1 June 2019.

Guernsey indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreements with Jersey and Qatar.

Guernsey is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Guernsey.


← 1. For its agreements listed under the MLI, Guernsey is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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