Gibraltar has published the European Union (Withdrawal) Act 2019 Income Tax Act 2010 (Amendment) (EU Exit) Regulations 2021, which are deemed to have come into operation on 1 January 2021. The regulations amend Gibraltar's implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements.

One of the key changes is that the scope of re…