Article 2 Double taxation arrangements to have effect

(1)

It is declared that there has been made with the States of Guernsey—

(a)

the Exchange of Letters set out in Part 1 of the Schedule to this Order, and

(b)

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^f1, as amended by the arrangements set out in—

(i)

the Schedule to the Double Taxation Relief (Taxes on Income) (Guernsey) Order 1994^f2,

(ii)

the Schedule to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2009^f3, and

(iii)

the Schedule to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2015^f4,

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.

(2)

It is further declared that it is expedient that the Arrangement should have effect.

Annotations

Footnotes

f1: S.I. 1952/1215.
f2: S.I. 1994/3209.
f3: S.I. 2009/3011.
f4: S.I. 2015/2008.