The EU Savings Directive Guidance Notes can be found on the Commerce & Employment website (www.gov.gg/ccm/navigation/commerce---employment/finance-sector-development/eu-savings-tax-directive)

The following documents are available in the "Downloads" box on the right hand side of this page:

Policy Council States Report - EU Savings Tax Directive - Bilateral Agreements with Bulgaria and Romania

Retention Tax - Bilateral Agreements with Austria, Belgium and Luxembourg

The Foreign Tax (Retention Arrangements) (Keeping of Records) Regulations, 2005

The Foreign Tax (Retention Arrangements) (Guernsey & Alderney) Ordinance, 2005 (Commencement) Regulations, 2005

The Foreign Tax (Retention Arrangements) (Guernsey & Alderney) Ordinance, 2005

The Foreign Tax (Retention Arrangements) (Guernsey & Alderney) Law, 2004

Policy Council States Report - Bilateral Agreements (with EU Member States on Retention Tax or the Exchange of Information)