Gibraltar published the International Cooperation (Improvement of International Tax Compliance) (Amendment) Regulations 2026 in the Official Gazette on 29 January 2026, which updates the rules regarding the application of the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (CRS MCAA), including the addendum to the CRS MCAA. The addendum reflects amendments to the Common Reporting Standard (CRS) adopted in 2023 to broaden the scope of info…