The official website for the States of Guernsey

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Income Tax, Compliance & International

The Bailiwick of Guernsey has signed up to a number of international agreements and conventions relating to taxation and tax information exchange.  Generally, the UK signs and ratifies an international agreement on behalf of the Bailiwick of Guernsey.  However, in certain circumstances, Guernsey is authorised to conclude their own international agreements by a process of entrustment - this is the case for Tax Information Exchange and Double Tax Agreements, for example.  Such tax agreements apply to Guernsey, Alderney and Herm (but not Sark or Jethou)."  

If you have a query about any international agreement or convention please contact the External Relations Team. Should you have any questions in relation to international tax agreements, these can be made by email to: eoi@tax.gov.gg

pdf icon Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements [331kb]

Country by Country Reporting - further information is available on the Base Erosion and Profit Shifting (BEPS) & Country by Country Reporting (CbCR) page.

The links below give details of the international activities and also the domestic compliance undertaken by Income Tax:

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