Tax Treaties

Guernsey Tax Treaties


By added on 02/07/2013

Guernsey: 55 Agreements (10 DTC & 45 TIEA agreements) as of 17/09/2013

Jurisdiction

Treaty Type

Date Signed

Date Enacted

United Kingdom

DTC 

24 Jun 1952 

24 Jun 1952 

Jersey

DTC 

2 Jun 1955 

1 Jan 1956 

United States

TIEA 

19 Sep 2002 

30 Mar 2006 

Netherlands

TIEA 

25 Apr 2008 

11 Apr 2009 

Norway

TIEA 

28 Oct 2008 

8 Oct 2009 

Greenland

TIEA 

28 Oct 2008 

25 Apr 2009 

Sweden

TIEA 

28 Oct 2008 

23 Dec 2009 

Iceland

TIEA 

28 Oct 2008 

26 Nov 2009 

Faroe Islands

TIEA 

28 Oct 2008 

21 Aug 2009 

Denmark

TIEA 

28 Oct 2008 

6 Jun 2009 

Finland

TIEA 

28 Oct 2008 

5 Apr 2009 

United Kingdom

TIEA 

20 Jan 2009 

27 Nov 2009 

France

TIEA 

24 Mar 2009 

4 Oct 2010 

Ireland

TIEA 

26 Mar 2009 

10 Jun 2010 

Germany

TIEA 

26 Mar 2009 

22 Dec 2010 

New Zealand

TIEA 

21 Jul 2009 

8 Nov 2010 

Australia

TIEA 

7 Oct 2009 

27 Jul 2010 

Portugal

TIEA 

9 Jul 2010 

not yet in force 

San Marino

TIEA 

29 Sep 2010 

16 Mar 2011 

Greece

TIEA 

8 Oct 2010 

not yet in force 

China

TIEA 

27 Oct 2010 

17 Aug 2011 

Romania

TIEA 

12 Jan 2011 

22 Jan 2012 

Canada

TIEA 

19 Jan 2011 

18 Jan 2012 

South Africa

TIEA 

21 Feb 2011 

26 Feb 2012 

Indonesia

TIEA 

27 Apr 2011 

not yet in force 

Mexico

TIEA 

27 Jun 2011 

24 Mar 2012 

Argentina

TIEA 

28 Jul 2011 

4 Jan 2012 

Cayman Islands

TIEA 

29 Jul 2011 

5 Apr 2012 

Bahamas, The

TIEA 

8 Aug 2011 

28 Mar 2012 

Czech Republic

TIEA 

15 Sep 2011 

9 Jul 2012 

Slovenia

TIEA 

26 Sep 2011 

9 Aug 2012 

Japan

TIEA 

6 Dec 2011 

not yet in force 

Poland

TIEA 

6 Dec 2011 

1 Nov 2012 

India

TIEA 

20 Dec 2011 

11 Jun 2012 

Seychelles

TIEA 

20 Dec 2011 

22 Jul 2012 

Saint Kitts and Nevis

TIEA 

7 Feb 2012 

14 Apr 2013 

Malta

DTC 

12 Mar 2012 

10 Mar 2013 

Turkey

TIEA 

13 Mar 2012 

not yet in force 

Italy

TIEA 

5 Sep 2012 

not yet in force 

Latvia

TIEA 

5 Sep 2012 

not yet in force 

Chile

TIEA 

24 Sep 2012 

not yet in force 

Isle of Man

DTC 

24 Jan 2013 

5 Jul 2013 

Jersey

DTC 

24 Jan 2013 

not yet in force 

Mauritius

TIEA 

6 Feb 2013 

5 Jul 2013 

Singapore

DTC 

6 Feb 2013 

not yet in force 

Brazil

TIEA 

6 Feb 2013 

not yet in force 

Qatar

DTC 

22 Feb 2013 

11 Jul 2013  

Hong Kong, China

DTC 

28 Mar 2013 

not yet in force 

Virgin Islands, British

Luxembourg

Botswana

TIEA

DTC

TIEA 

17 Apr 2013

10 May 2013

10 May 2013 

not yet in force

not yet in force

not yet in force 

Lithuania

DTC

20 Jun 2013

not yet in force

Lesotho

Switzerland

Hungary

TIEA

TIEA

TIEA

3 Jul 2013

11 Sep 2013

11 Sep 2013

not yet in force

not yet in force

not yet in force

For more information please visit http://www.gov.gg/international-agreements