On 8 May 2014, a protocol to the 2009 tax information exchange agreement between the U.S. and  Gibraltar was signed. The protocol amends Article 5 Exchange of Information Upon Request by adding Article 5A Automatic Exchange of Information and 5B Spontaneous Exchange of Information. The protocol will enter into force one month after Gibraltar provides the U.S. written notification that the internal procedures for entry into force of this Agreement have been completed.