The Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2015

• Citation: S.I. 2015/2008
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2015.

Section 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a) there has been made with the States of Guernsey—

(i) the Exchange of Letters set out in Part 1 of the Schedule to this Order; and

(ii) the Arrangement referred to in the Exchange of Letters, as set out in Part 2 of that Schedule, which varies the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 1952 , as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 1994 and the Schedule to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009 ,

with a view to affording relief from double taxation in relation to income tax or corporation tax and taxes of a similar character imposed by the laws of either party; and

(b) it is expedient that the Arrangement should have effect.