• Taxation
• International Agreements
• Tax Information Exchange Agreements
• Double Taxation Arrangements
• Mutual Agreement Procedures
• Shipping & Aircraft Agreements
• EU Savings Directive
  • EUSD Guidance Notes
    
  • Abolition of Retention Tax
    
  • Legislation
    
• Guernsey Disclosure Facility (GDF)

Double Taxation Arrangements

 Guernsey Competent Authority contact details [194kb]

 Request Template (this document may be used when making a request to Guernsey) [141kb]

 Request Review Template (internal document - used by Guernsey Tax Office to review DTA requests) [152kb]

 Exchange of Information (EOI) Procedural Manual [1Mb]

Whilst the dates of the Agreements coming into force are shown, the Entry into Force Article in each Agreement should be consulted to determine from what date(s) the Agreement is effective.

Full DTAs

	Signed	In force with effect from	Entry into Force Article
Hong Kong [169kb]	28 March + 22 April 2013		Hong Kong - Entry into Force [5kb]
Isle of Man [192kb]	24 January 2013		Isle of Man - Entry into Force [41kb]
Jersey 1955 [16kb]		1 January 1956	Jersey - Entry into Force 1955 [3kb]
Jersey 2013 [192kb]	24 January 2013		Jersey - Entry into Force 2013 [42kb]
Luxembourg [125kb]	10 May 2013		Luxembourg - Entry into Force [20kb]
Malta [112kb]	12 March 2012	10 March 2013	Malta - Entry into Force [4kb]
Qatar [166kb]	22 February 2013		Qatar - Entry into Force [5kb]
Singapore [154kb]	6 February 2013		Singapore - Entry into Force [7kb]
United Kingdom (consolidated text) [76kb]		1 January 1951	United Kingdom - Entry into Force [22kb]

Partial DTAs

	Signed	In force with effect from	Entry into Force Article
Australia [22kb]	7 October 2009	24 August 2012	Australia - Entry into Force [4kb]
Denmark [26kb]	28 October 2008	4 November 2009	Denmark - Entry into Force [5kb]
Faroes [34kb]	28 October 2008	15 January 2010	Faroes - Entry into Force [5kb]
Finland [26kb]	28 October 2008	11 November 2009	Finland - Entry into Force [5kb]
Greenland [35kb]	28 October 2008	19 November 2010	Greenland - Entry into Force [5kb]
Iceland [25kb]	28 October 2008	26 November 2009	Iceland - Entry into Force [5kb]
Ireland [35kb]	26 March 2009	10 June 2010	Ireland - Entry into Force [4kb]
Japan [111kb]	6 December 2011		Japan - Entry into Force [43kb]
New Zealand [490kb]	21 July 2009	8 November 2010	New Zealand - Entry into Force [5kb]
Norway [27kb]	28 October 2008	5 November 2009	Norway - Entry into Force [5kb]
Sweden [25kb]	28 October 2008	23 December 2009	Sweden - Entry into Force [5kb]

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