Relationship dossier
Guernsey
Ireland
Relationship assessment
Guernsey and Ireland have a limited, cooperative relationship that includes tax arrangements.
Guernsey toward Ireland
+15Guernsey has entered into tax arrangements with Ireland, reflecting cooperation in an area within Guernsey's governmental competence. The United Kingdom remains responsible for Guernsey's international relations generally.
Ireland toward Guernsey
+15Ireland has entered into tax arrangements with Guernsey, providing a concrete basis for cooperation on tax matters. The scope of wider government cooperation is unclear.
Overall relationship
+15The relationship includes a concrete area of government cooperation through tax arrangements. Guernsey's status as a Crown Dependency, with the United Kingdom responsible for international relations generally, shapes the bilateral structure; the breadth of direct cooperation beyond tax matters is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Guernsey and Ireland have engaged in government-level tax cooperation, including a bilateral tax agreement. Guernsey is a Crown Dependency and the United Kingdom is responsible for its defence and international relations, although Guernsey can enter certain agreements in areas within its competence. The relationship appears cooperative in this specific area, while its broader scope is unclear.
Key developments
Guernsey and Ireland concluded a tax agreement, establishing a basis for cooperation on tax matters.
Major uncertainties
- The scope and implementation of Guernsey-Ireland tax cooperation are unclear.
- The extent of direct cooperation between the governments outside tax matters is uncertain.