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Update - Gibraltar Publishes Tax Agreement with Spain

12 March 2019

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Treaty Development

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Gibraltar-Spain-United Kingdom

The Government of Gibraltar has published the International Agreement on Taxation and the Protection of Financial Interests between the Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland regarding Gibraltar, which was signed by Spain and the UK on 4 March 2019.  The agreement includes six main articles: Article 1. Protection of financial interests and tax good governance, which includes that EU law continues to apply regarding transparency, administrative cooperation, harmful tax practices, and anti-money laundering until EU law ceases to apply in Gibraltar and from that date, equivalent legislation will be maintained in Gibraltar; Article 2....