The UK has published the Double Taxation Relief and International Tax Enforcement (Gibraltar) Order 2020, which was made on 11 March 2020 and provides for the ratification of the pending income and capital tax treaty with Gibraltar. The treaty was signed through the exchange of letters dated 1 October and 15 October 2019 and is the first of its kind between the two jurisdictions.
The treaty will enter into force once the ratification instruments are exchanged. The treaty will apply in Gibra…