In December 2013, the States of Guernsey agreed to ask the United Kingdom Government to have its membership of the MAAC extended to Guernsey (only the States are permitted to be signatories of the MAAC).
Guernsey Competent Authority Details [174kb]
Application of the MAAC to Guernsey came into effect from 1 August 2014.
Background information to the MAAC can be found here.
Multilateral Competent Authority Agreement [448kb] signed 29 October 2014
Multilateral Competent Authority Agreement - proces-verbal of signature [29kb]
Removal of Guernsey from Bulgarian list of jurisdictions with preferential tax regimes [140kb]