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 r…