Income Tax (Guernsey) (Approval of Agreements with British Virgin Islands, Cayman Islands, South Korea and Spain) Ordinance, 2016

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The Income Tax (Guernsey) (Approval of Agreements with British Virgin Islands, Cayman Islands, South Korea and Spain) Ordinance, 2016
 
THE STATES, in exercise of the powers conferred on them by section 75C of the Income Tax (Guernsey) Law, 1975 as amended[a] and all other powers enabling them in that behalf, hereby order:-
 
Approval of Agreements.
1.      Pursuant to section 75C of the Income Tax (Guernsey) Law, 1975, as amended, the following agreements providing for the obtaining, furnishing and exchanging of information in relation to tax are specified for the purposes of that Law –
 
(a)      the agreement made between the States of Guernsey and the Government of the Cayman Islands contained in a Protocol signed on the 10th September, 2015 and the 8th October, 2015 on behalf of Guernsey and the Cayman Islands respectively (which amends the agreement between the States of Guernsey and the Government of the Cayman Islands providing for the exchange of information relating to tax matters signed on the 29th July, 2011[b]),
 
(b)      the agreement, and the Protocol, made between the States of Guernsey and the Government of the Republic of Korea signed on the 23rd September, 2015,
 
(c)      the agreement made between the States of Guernsey and the Government of the British Virgin Islands contained in a Protocol signed on the 8th October, 2015 and the 5th November, 2015 respectively (which amends the agreement between the States of Guernsey and the Government of the British Virgin Islands providing for exchange of information relating to tax matters signed on the 12th April, 2013 and the 17th April, 2013[c], as amended by a Protocol signed on the 25th November, 2014 and the 11th December, 2014[d]), and
 
(d)       the agreement made between the States of Guernsey and the Government of the Kingdom of Spain signed on the 10th November, 2015.
 
Citation.
2.      This Ordinance may be cited as the Income Tax (Guernsey) (Approval of Agreements with British Virgin Islands, Cayman Islands, South Korea and Spain) Ordinance, 2016.
 
Commencement.
3.      This Ordinance shall come into force on the 24th February, 2016.
[a]

Ordres en Conseil Vol. XXV, p. 124; section 75C was inserted by section 5 of Order in Council No. XVII of 2005, and section 75C has subsequently been amended by Ordinance No. XVI of 2012; No. I of 2014; and No. XXXI of 2014.

[b]

Ordinance No. XXXVII of 2014.

[c]

Ordinance No. XXIII of 2013.      

[d]

Ordinance No. XIII of 2015.





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