Guernsey has published the Income Tax (Guernsey) (Approval of Agreement with Finland) Ordinance, 2020, which was approved by the Guernsey States of Deliberation (parliament) on 18 August 2020 and provides for the ratification of the pending protocol to the tax information exchange agreement with Finland. The protocol, signed on 3 April 2020 by Finland and 24 April 2020 by Guernsey, is the first to amend the agreement. The protocol will enter into force 30 days after the ratification instrume…