The government has laid the Double Taxation Relief and International Tax Enforcement (Gibraltar) Order, SI 2020/275, to bring into effect the new UK/Gibraltar double taxation agreement and protocol, signed in October 2019. This is a first-time double taxation arrangement with Gibraltar, negotiated in advance of the UK and Gibraltar’s departure from the EU.
These arrangements have not yet entered into force, but will do so once both jurisdictions have completed their legislative procedures and exchanged diplomatic notes.
The government has laid the Double Taxation Relief and International Tax Enforcement (Gibraltar) Order, SI 2020/275, to bring into effect the new UK/Gibraltar double taxation agreement and protocol, signed in October 2019. This is a first-time double taxation arrangement with Gibraltar, negotiated in advance of the UK and Gibraltar’s departure from the EU.
These arrangements have not yet entered into force, but will do so once both jurisdictions have completed their legislative procedures and exchanged diplomatic notes.
