Guernesey

24-January-2022

English

Making Dispute Resolution More Effective – MAP Peer Review Report, Guernsey (Stage 2) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of taxtreaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Guernsey, which is accompanied by a document addressing the implementation of best practices.

24-February-2020

English

Making Dispute Resolution More Effective – MAP Peer Review Report, Guernsey (Stage 1) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Guernsey.

24-February-2020

English

BEPS Action 14: OECD releases stage 1 peer review reports on dispute resolution for Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia

The work on BEPS Action 14 continues with today's publication of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

19-February-2019

English

OECD invites taxpayer input on eighth batch of dispute resolution peer reviews

The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.

12-février-2019

Français

Guernesey dépose son instrument de ratification de la Convention Multilatérale BEPS

Guernesey a déposé aujourd’hui son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS auprès du Secrétaire général de l’OCDE, soulignant ainsi son ferme engagement à prévenir l’utilisation abusive des conventions fiscales et l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) par les entreprises multinationales.

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Guernsey deposits its instrument of ratification for the Multilateral BEPS Convention

16-July-2018

English

Global Forum publishes tax transparency compliance ratings for seven jurisdictions and welcomes three new members

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum), published today seven peer review reports assessing compliance with the international standard on tax transparency and exchange of information on request (EOIR).

16-July-2018

English

Global Forum on Transparency and Exchange of Information for Tax Purposes: Guernsey 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Guernsey.

12-avril-2013

Français

Le Forum mondial sur la transparence fiscale met l’accent sur l’efficacité de l’échange de renseignements

Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales a publié une série de rapports sur l’évaluation des systèmes fiscaux en vigueur à Belize, en Finlande, en Islande, à Nauru, en Pologne, au Portugal, en Suède et en Turquie.

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Global Forum on tax transparency shifts focus to effectiveness of information exchange

27-January-2011

English

Peer Review Report of Guernsey - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guernsey.

17-juin-2010

Français

Accords d’échange de renseignements fiscaux (TIEAS)

Des accords bilatéraux qui ont été signés pour mettre en place un échange de renseignements à des fins fiscales.

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Tax Information Exchange Agreements (TIEAs)

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