UK – GUERNSEY DOUBLE TAXATION AGREEMENT AND PROTOCOL, GIVEN EFFECT BY AN EXCHANGE OF LETTERS SIGNED IN LONDON ON 2 JULY 2018– Guernsey Double Taxation Agreement • January 22nd, 2019
Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income and on capital gains without creating opportunities for non- taxation or reduced taxation through tax evasion or avoidance (including through treaty- shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States or territories),
