The Government of Gibraltar has published the International Agreement on Taxation and the Protection of Financial Interests between the Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland regarding Gibraltar, which was signed by Spain and the UK on 4 March 2019. The agreement includes six main articles:
The agreement will enter into force once the ratification instruments are exchanged. Article 3 will apply from 1 January 2011 or 1 January 2014, depending on the type of information exchanged, and the other provisions of the agreement generally apply from the date of its entry into force. Although signed by the UK, the agreement only applies in relation to Gibraltar and Spain.
Click the following link for a detailed summary of the agreement published by Gibraltar.
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