Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Guernsey

Tax information exchange agreement

Status: In force
Signed: 21 July 2009
In force: 8 November 2010
Effective:

Exchange of information

In New Zealand: for criminal tax matters, from 8 November 2010; for all other exchange of information matters, generally from 1 April 2011.
In Guernsey: for criminal tax matters, from 8 November 2010; for all other exchange of information matters, generally from 1 January 2011.

All other tax matters

In New Zealand: for any income year beginning on or after 1 April 2011.
In Guernsey: from 1 January 2011.

Legislation: Double Tax Agreements (Guernsey) Order 2010 (New Zealand legislation website)
National interest analysis: PDF (85KB)

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