Guernsey/Alderney

Jurisdiction Editor: Michael Betley Trust Corporation of the Channel Islands Limited, PO Box 665, Roseneath, The Grange, St. Peter Port, Guernsey GY1 3SJ Fax: +44 1481 730460 e-mail: michael.betley@trustcorpci.com

Guernsey - the laws apply to Guernsey only

Companies (Guernsey) Law 2008 (as amended, 2010) Companies (Transistional Provisions) Regulations, 2008 Electronic Transactions Law, 2000 (as amended, 2003) Electronic Transactions (Exemption) Order, 2001 Income Tax (Exempt Bodies) (Guernsey) Ordinances 1989, 1992 & 1996 (as amended, 1997) Income Tax (Exemption of Benefits) Ordinance, 1995 (as amended, 1998) Insurance Business (Financial Guarantee - Special Provisions) (Guernsey) Law, 1996 (as amended, 2003) Limited Partnerships (Guernsey) Law, 1995 (as amended, 2008) Limited Partnerships (Application of Audit Requirements) Regulations, 2005 Partnership (Guernsey) Law, 1995 Regulation of Fiduciaries, Administration Businesses and Company Directors Law, 2000 (as amended, 2010) Trusts (Guernsey) Law, 2007

Alderney - the laws apply to Alderney only

Companies (Alderney) Law 1994 (as amended, 2009) Companies (Fees) Regulations, 1995 Companies (Alderney) Law (External Companies) Ordinance, 1998 External Companies (Exempted Companies) Regulations, 1998 External Companies (Fees) Regulations, 1998

Guernsey and Alderney - the laws apply to both

Banking Supervision (Bailiwick of Guernsey) Law, 1994 (as amended, 2010) Control of Borrowing (Bailiwick of Guernsey) Ordinances 1959 - 2003 (as amended, 2008) Foreign Tax (Retention Arrangements) (Guernsey and Alderney) Law, 2004 Foreign Tax (Retention Arrangements) (Guernsey and Alderney) Ordinance, 2005 Income Tax Law, 1975 (as amended, 2010) Insurance Business (Bailiwick of Guernsey) Law, 2002 (as amended, 2010) Protection of Depositors, Companies and Prevention of Fraud (Bailiwick of Guernsey) Laws, 1969 (as amended, 2004) Protection of Investors (Bailiwick of Guernsey) Law 1987 to 1988 (as amended, 2010) Protocol 3 to the Treaty of Accession

Tax Treaties

Australia - Administrative Assistance Agreement Denmark Denmark - Administrative Assistance Agreement Faroe Islands Faroe Islands - Administrative Assistance Agreement Finland - Administrative Assistance Agreement Greenland Greenland - Administrative Assistance Agreement Iceland Iceland - Administrative Assistance Agreement Ireland - Income Tax Agreement Jersey - Income Tax Agreement Netherlands - Administrative Assistance Agreement Norway Norway - Administrative Assistance Agreement Sweden Sweden - Administrative Assistance Agreement United Kingdom

Tax Treaties – Pending

Finland

Tax Information Exchange Agreements

Australia China, People's Republic of Denmark Faroe Islands Finland France Greenland Iceland Ireland Netherlands New Zealand Norway San Marino United Kingdom United States Sweden

Tax Information Exchange Agreements – Pending

Argentina Bahamas Canada Canada - Protocol Cayman Islands Germany Germany - Protocol Greece Indonesia Mexico Mexico - Protocol Portugal Romania South Africa

Tax Information Exchange Agreements – Pending, not yet signed

Czech Republic Japan

Tax Information Exchange Agreements – in negotiation

Costa Rica St Kitts & Nevis

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