Gibraltar published the Tax Dispute Resolution Regulations 2019 on 26 July 2019, which transposes Council Directive (EU) 2017/1852 of 10 October 2017. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The Regulations came into operation on the date of publication and apply to any complaint submitted from 1 July 2019 onwards for disputes relating to income or capital earned in a tax year commencing on or after 1 January 2018. Where the Commissioner so decides in agreement...