The protocol to the 2010 tax information exchange agreement between Guernsey and San Marino entered into force on 23 August 2018. The protocol, signed on 19 December 2017 by Guernsey and 14 December 2017 by San Marino, amends the text of paragraph 1 of Article 12 (No Prejudicial or Restrictive Measures) to provide that "A Party shall not apply prejudicial or restrictive measures based on harmfu…