TIEA between Anguilla and Guernsey to Enter into Force

The tax information exchange agreement between Anguilla and Guernsey will enter into force on 1 November 2020. The agreement, signed by Guernsey on 13 February 2020 and by Anguilla on 19 February 2020, is the first of its kind between the two jurisdictions. It will apply for criminal tax matters on the date of its entry into force, will apply for the automatic exchange of information for tax periods beginning on or after 1 January 2019, and will apply for other tax matter for tax periods begi…