Guernsey – Bulgaria : Tax Information Exchange Agreement Signed
On 11 June 2015, Guernsey and Bulgaria signed a Tax Information Exchange Agreement.
The two countries shall notify each other, in writing, when their necessary internal procedures for entry into force of this Agreement have been completed. The Agreement shall enter into force on the date of the later of such notifications. Upon entry into force, it shall have effect:
a. for criminal tax matters on that date; and
b. for all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.
