The pending tax information exchange agreement between Guernsey and Uruguay will enter into force on 6 October 2017. The agreement, signed 2 July 2014, is the first of its kind between the two jurisdictions. It applies on the date of its entry into force for criminal tax matters and for other matters for taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.