The amending protocol to the 2009 income tax treaty between Guernsey and Ireland was signed on 8 December 2021. The protocol is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with OECD BEPS standards;
- Article 9 (Mutual Agreement Procedure) is amended to provide that a person may present a case to the competent authority of either Contracting State (under the original treaty, may only present to the competent authority of the State of which …