Relationship dossier
Guernsey
United Arab Emirates
Relationship assessment
A narrow relationship centered on tax information exchange, within Guernsey’s constitutional relationship with the United Kingdom.
Guernsey toward United Arab Emirates
+15Guernsey has entered into a tax information exchange agreement with the United Arab Emirates, providing for cooperation on tax information.
United Arab Emirates toward Guernsey
+15The United Arab Emirates has entered into a tax information exchange agreement with Guernsey, providing for cooperation on tax information.
Overall relationship
+10The tax information exchange agreement is a concrete, durable area of bilateral cooperation, but it is limited in scope. Guernsey’s external relations are conducted within the United Kingdom’s constitutional framework, so the relationship does not amount to an independent, broad foreign-policy partnership.
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 the United Arab Emirates have a tax information exchange agreement, providing a concrete basis for cooperation on tax matters. Guernsey is a Crown Dependency and does not conduct an independent general foreign policy; its external relations operate within the United Kingdom’s constitutional framework. The relationship evidenced here is therefore narrow and functional rather than a broad independent partnership.
Key developments
Guernsey and the United Arab Emirates concluded a tax information exchange agreement.
Major uncertainties
- The agreement’s practical scope and implementation are unclear.
- The extent of other direct government cooperation is unclear.