Gibraltar has published in the Official Gazette the law transposing amendments made to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the exchange of cross-border tax rulings and advance pricing agreements (APAs) as per Council Directive (EU) 2015/2376 ({News-2015-12-10/A/2- previous coverage}). With the amendments, Gibraltar will exchange information on rulings or APAs issued, amended, or renewed from 1 January 2017, as well as past rulings a…