Relationship dossier
Guernsey
United States
Relationship assessment
Direct US–Guernsey ties include practical cooperation on tax information and FATCA.
Guernsey toward United States
+15Guernsey has engaged in tax-information exchange with the United States and entered into an arrangement to implement FATCA. Its international relations remain subject to the United Kingdom's responsibilities for Guernsey.
United States toward Guernsey
+15The United States has concluded tax-cooperation arrangements directly with Guernsey, including tax-information exchange and a FATCA arrangement.
Overall relationship
+15The relationship has a narrow, practical basis in direct tax cooperation, while Guernsey's international relations are not fully independent of the United Kingdom. These arrangements support a modestly cooperative characterization, but do not indicate a broad or close bilateral 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 is a Crown Dependency and does not conduct an independent foreign policy; the United Kingdom is responsible for its defence and international relations. Guernsey and the United States have nevertheless engaged in direct tax cooperation, including arrangements for tax information exchange and implementation of FATCA. The relationship is therefore characterized by practical, issue-specific cooperation rather than a broad bilateral partnership.
Key developments
Guernsey and the United States concluded a tax information exchange agreement.
Guernsey and the United States entered into an arrangement for implementing FATCA.
Major uncertainties
- The scope and implementation of direct tax-cooperation arrangements are unclear.
- The extent of other direct government cooperation is unclear.