Today, Guernsey deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, Angel Gurría, thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.
As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Brazil, Guernsey, Jersey, the Isle of Man and Latvia signed today the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of Country-by-Country reports, bringing the total number of signatories to 49.
Bilateral Agreements that have been signed to establish exchange of information for tax purposes.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guernsey.
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Agreement between Australia and Guernsey for the exchange of information relating to tax matters
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Agreement between France and Bermuda for the exchange of information relating to tax matters
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Agreement between Guernsey and New Zealand for the exchange of information relating to tax matters
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Guernsey and Germany have today signed a bilateral agreement for exchange of information for tax purposes bringing to 12 the number of such agreements entered into by Guernsey.
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Guernsey and Ireland have today signed a bilateral agreement for exchange of information for tax purposes bringing to 13 the number of such agreements entered into by Guernsey.