Executive summaryOn 21 January 2021, HM Government of Gibraltar announced its approach to the mandatory disclosure and exchange of cross-border tax arrangements following the end of the Brexit transition period on 31 December 2020.Following the lead set by the United Kingdom (UK) in its recent announcement,1 Gibraltar will be realigning its reporting requirements under the retained provisions of European Union (EU) Directive 2018/822 to the standard required by the Organisation for Economic Co-operation and Development (OECD).The key highlights of the announcement are summarized below.Key highlightsLegislation has been published in the Gibraltar Gazette extending the territorial application to include reportable arrangements involving...