A protocol to the 2013 tax information exchange agreement between the British Virgin Islands and Guernsey was signed by Guernsey on 8 October 2015 and by the British Virgin Islands on 5 November 2015. The protocol is the second to amend the agreement. It amends Article 11 (No Prejudicial or Restrictive Measures) by replacing paragraph 1 of that article.

The protocol will enter into force once …