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Gibraltar tax agreement

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The UK has ratified the International Agreement on Taxation and the Protection of Financial Interests between the UK and Spain regarding Gibraltar. The agreement entered into force on 4 March 2021.

This treaty aims to improve tax co-operation between the tax authorities of Spain and Gibraltar. It provides rules for resolving conflicts over tax residency and enables administrative cooperation, through sharing of information and addressing disputes by means of a joint committee.

Issue: 1525
Categories: News
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