On 12 October 2016, Guernsey published an update of its policy on tax information exchange agreements (TIEA) and tax treaties, including the status of negotiations.

TIEA Negotiations

Negotiations are underway for a protocol to the pending 2014 TIEA with Montserrat.

TIEA negotiations have been concluded with:

• Ghana;
• Kenya;
• Malawi; and
• Zambia.

In addition, Guernsey has virtually concluded …

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