On 4 June 2015, Gibraltar ratified the pending protocol to the tax information exchange agreement with Guernsey. The protocol was signed by Guernsey on 23 March 2015 and by Gibraltar on 6 April 2015. It adds Article 5A (Automatic Exchange of Information) and Article 5B (Spontaneous Exchange of Information), and amends Article 11 (Mutual Agreement and Arbitration Procedures) to reflect the addit…