Guernsey/France Tax Information Exchange Agreement
Agreement between the States of Guernsey and the Government of the French Republic for the exchange of information relating to tax matters
- Preamble
- Article 1 - Object and Scope
- Article 2 - Jurisdiction
- Article 3 - Taxes Covered
- Article 4 - Definitions
- Article 5 - Exchange of Information Upon Request
- Article 6 - Tax Examinations Abroad
- Article 7 - Possibility of Declining a Request
- Article 8 - Confidentiality
- Article 9 - Costs
- Article 10 - Implementation Legislation
- Article 11 - Mutual Agreement Procedure
- Article 12 - Entry into Force
- Article 13 - Termination
Preamble
Whereas the States of Guernsey and the Government of the French Republic (the Parties) wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes ;
Whereas it is acknowledged that the States of Guernsey has the right under the terms of its Entrustment from the UK to negotiate, conclude, perform and subject to the terms of this Agreement terminate a tax information exchange agreement with the Government of the French Republic ;
Now, therefore, the Parties have agreed to conclude the following Agreement, which contains obligations on the part of the Parties only.