Guernsey
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This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Guernsey.
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This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Guernsey.
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This report contains the “Phase 2: Implementation of the Standard in Practice” review for Guernsey, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
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This publication reviews the quality of the Guernsey’s legal and regulatory framework for the exchange of information for tax purposes.
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