The Protocol to the 2013 tax information exchange agreement between Gibraltar and Guernsey entered into force on 7 October 2015. The protocol was signed by Guernsey on 23 March 2015 and by Gibraltar on 6 April 2015. It adds Article 5A (Automatic Exchange of Information) and Article 5B (Spontaneous Exchange of Information), and amends Article 11 (Mutual Agreement and Arbitration Procedures) to reflect the addition of Articles 5A and 5B.
The protocol applies from the date of its entry into forc…